Citigroup (C) 10-Q 1 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2017shares
Document and Entity Information
Entity Registrant Name	CITIGROUP INC
Entity Central Index Key	831,001
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	2,753,257,797
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1

CONSOLIDATED STATEMENT OF INCOM

CONSOLIDATED STATEMENT OF INCOME (UNAUDITED) - USD ($) shares in Millions, $ in Millions		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Revenues
Interest revenue		$ 14,423	$ 14,167
Interest expense		3,566	2,940
Net interest revenue		10,857	11,227
Commissions and fees		2,759	2,463
Principal transactions		3,022	1,840
Administration and other fiduciary fees		893	811
Realized gains on sales of investments, net		192	186
Other-than-temporary impairment losses on investments
Gross impairment losses		(12)	(465)
Less: Impairments recognized in AOCI		0	0
Net impairment losses recognized in earnings		(12)	(465)
Insurance premiums		169	264
Other revenue		240	1,229
Total non-interest revenues		7,263	6,328
Total revenues, net of interest expense		18,120	17,555
Provisions for credit losses and for benefits and claims
Provision for loan losses		1,675	1,886
Policyholder benefits and claims		30	88
Provision (release) for unfunded lending commitments		(43)	71
Total provisions for credit losses and for benefits and claims		1,662	2,045
Operating expenses
Compensation and benefits		5,534	5,556
Premises and equipment		620	651
Technology/communication		1,659	1,649
Advertising and marketing		373	390
Other operating		2,291	2,277
Total operating expenses		10,477	10,523
Income from continuing operations before income taxes		5,981	4,987
Provision for income taxes		1,863	1,479
Income from continuing operations		4,118	3,508
Discontinued operations
Loss from discontinued operations		(28)	(3)
Benefit for income taxes		(10)	(1)
Loss from discontinued operations, net of taxes		(18)	(2)
Net income before attribution of noncontrolling interests		4,100	3,506
Noncontrolling interests		10	5
Citigroup’s net income		$ 4,090	$ 3,501
Basic earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 1.36	$ 1.11
Loss from discontinued operations, net of taxes (in dollars per share)	[1]	(0.01)	0
Net income (in dollars per share)	[1]	$ 1.35	$ 1.10
Weighted average common shares outstanding (in shares)		2,765.3	2,943
Diluted earnings per share
Income from continuing operations (in dollars per share)		$ 1.36	$ 1.11
Loss from discontinued operations, net of taxes (in dollars per share)		(0.01)	0
Net income (in dollars per share)		$ 1.35	$ 1.10
Adjusted weighted average common shares outstanding (in shares)		2,765.5	2,943.1
[1]	Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Statement of Comprehensive Income [Abstract]
Citigroup's net income		$ 4,090	$ 3,501
Add: Citigroup's other comprehensive income
Net change in unrealized gains and losses on investment securities, net of taxes		220	2,034
Net change in debt valuation adjustment (DVA), net of taxes	[1]	(60)	193
Net change in cash flow hedges, net of taxes		(2)	317
Benefit plans liability adjustment, net of taxes		(12)	(465)
Net change in foreign currency translation adjustment, net of taxes and hedges		1,318	654
Citigroup’s total other comprehensive income		1,464	2,733
Add: Other comprehensive income attributable to noncontrolling interests		31	27
Citigroup’s total comprehensive income		5,554	6,234
Add: Net income attributable to noncontrolling interests		10	5
Total comprehensive income		$ 5,595	$ 6,266
[1]	See Note 1 to the Consolidated Financial Statements.

CONSOLIDATED BALANCE SHEET (UNA

CONSOLIDATED BALANCE SHEET (UNAUDITED) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Assets
Cash and due from banks (including segregated cash and other deposits)	$ 22,272	$ 23,043
Deposits with banks	157,773	137,451
Federal funds sold and securities borrowed or purchased under agreements to resell (including $137,360 and $133,204 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	242,929	236,813
Brokerage receivables	36,888	28,887
Trading account assets (including $82,157 and $80,986 pledged to creditors at March 31, 2017 and December 31, 2016, respectively)	244,903	243,925
Investments:
Available for sale (including $8,115 and $8,239 pledged to creditors as of March 31, 2017 and December 31, 2016, respectively)	290,282	299,424
Held to maturity (including $898 and $843 pledged to creditors as of March 31, 2017 and December 31, 2016, respectively)	47,942	45,667
Non-marketable equity securities (including $1,529 and $1,774 at fair value as of March 31, 2017 and December 31, 2016, respectively)	7,609	8,213
Total investments	345,833	353,304
Loans:
Loans, net of unearned income	628,595	624,369
Allowance for loan losses	(12,030)	(12,060)
Total loans, net	616,565	612,309
Goodwill	22,265	21,659
Intangible assets (other than MSRs)	5,013	5,114
Mortgage servicing rights (MSRs)	567	1,564
Other assets (including $17,281 and $15,729 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	126,627	128,008
Total assets	1,821,635	1,792,077
Liabilities
Non-interest-bearing deposits in U.S. offices	129,436	136,698
Interest-bearing deposits in U.S. offices (including $351 and $434 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	310,572	300,972
Non-interest-bearing deposits in offices outside the U.S.	79,063	77,616
Interest-bearing deposits in offices outside the U.S. (including $956 and $778 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	430,919	414,120
Total deposits	949,990	929,406
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $40,939 and $33,663 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	148,230	141,821
Brokerage payables	59,655	57,152
Trading account liabilities	144,070	139,045
Short-term borrowings (including $3,473 and $2,700 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	26,127	30,701
Long-term debt (including $27,526 and $26,254 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	208,530	206,178
Other liabilities (including $12,681 and $10,796 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	55,880	61,631
Total liabilities	1,592,482	1,565,934
Stockholders’ equity
Preferred stock ($1.00 par value; authorized shares: 30 million), issued shares: 770,120 as of March 31, 2017 and as of December 31, 2016, at aggregate liquidation value	19,253	19,253
Common stock ($0.01 par value; authorized shares: 6 billion), issued shares: 3,099,523,273 and 3,099,482,042 as of March 31, 2017 and December 31, 2016	31	31
Additional paid-in capital	107,613	108,042
Retained earnings	149,731	146,477
Treasury stock, at cost: March 31, 2017—346,265,476 shares and December 31, 2016—327,090,192 shares	(17,579)	(16,302)
Accumulated other comprehensive income (loss)	(30,917)	(32,381)
Total Citigroup stockholders’ equity	228,132	225,120
Noncontrolling interest	1,021	1,023
Total equity	229,153	226,143
Total liabilities and equity	1,821,635	1,792,077
Consumer
Loans:
Loans, net of unearned income	320,556	325,063
Corporate
Loans:
Loans, net of unearned income	308,039	299,306
Consolidated VIEs
Assets
Cash and due from banks (including segregated cash and other deposits)	65	142
Trading account assets (including $82,157 and $80,986 pledged to creditors at March 31, 2017 and December 31, 2016, respectively)	1,031	602
Investments:
Total investments	3,397	3,636
Loans:
Loans, net of unearned income	69,371	73,522
Allowance for loan losses	(1,860)	(1,769)
Total loans, net	67,511	71,753
Other assets (including $17,281 and $15,729 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	165	158
Total assets	72,169	76,291
Liabilities
Short-term borrowings (including $3,473 and $2,700 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	10,636	10,697
Long-term debt (including $27,526 and $26,254 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	24,062	23,919
Other liabilities (including $12,681 and $10,796 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	739	1,275
Total liabilities	35,437	35,891
Consolidated VIEs | Consumer
Loans:
Loans, net of unearned income	49,815	53,401
Consolidated VIEs | Corporate
Loans:
Loans, net of unearned income	$ 19,556	$ 20,121

CONSOLIDATED BALANCE SHEET (UN5

CONSOLIDATED BALANCE SHEET (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Federal funds sold and securities borrowed or purchased under agreements to resell, at fair value	$ 242,929	$ 236,813
Trading account assets, pledged to creditors	82,157	80,986
Available-for-sale securities, pledged to creditors	8,115	8,239
Held-to-maturity securities, pledged to creditors	898	843
Loans, net of unearned income	628,595	624,369
Other assets, at fair value	126,627	128,008
Interest-bearing deposits in U.S. offices	310,572	300,972
Interest-bearing deposits in offices outside the U.S.	430,919	414,120
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	148,230	141,821
Short-term borrowings, at fair value	26,127	30,701
Long-term debt, at fair value	208,530	206,178
Other liabilities	$ 55,880	$ 61,631
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized shares (in shares)	30,000,000	30,000,000
Preferred stock, issued shares, at aggregate liquidation value (in shares)	770,120	770,120
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized shares (in shares)	6,000,000,000	6,000,000,000
Common stock, issued shares (in shares)	3,099,523,273	3,099,482,042
Treasury stock (in shares)	346,265,476	327,090,192
Consumer
Loans, net of unearned income	$ 320,556	$ 325,063
Corporate
Loans, net of unearned income	308,039	299,306
Fair value
Federal funds sold and securities borrowed or purchased under agreements to resell, at fair value	137,360	133,204
Non-marketable equity securities, pledged to creditors	1,529	1,774
Other assets, at fair value	17,281	15,729
Interest-bearing deposits in U.S. offices	351	434
Interest-bearing deposits in offices outside the U.S.	956	778
Federal funds purchased and securities loaned or sold under agreements to repurchase, at fair value	40,939	33,663
Short-term borrowings, at fair value	3,473	2,700
Long-term debt, at fair value	27,526	26,524
Other liabilities	12,681	10,796
Fair value | Consumer
Loans, net of unearned income	28	29
Fair value | Corporate
Loans, net of unearned income	$ 4,007	$ 3,457

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) $ in Millions		Total	Citigroup stockholders' equity	Preferred stock at aggregate liquidation value	Citigroup common stockholders' equity	Common stock and additional paid-in capital	Retained earnings		Treasury stock, at cost		Citigroup's accumulated other comprehensive income (loss)	Noncontrolling interests
Balance, beginning of period at Dec. 31, 2015				$ 16,718		$ 108,319	$ 133,841		$ (7,677)		$ (29,344)	$ 1,235
Adjustment to opening balance, net of taxes at Dec. 31, 2015	[1]						15				(15)
Adjusted balance, beginning of period at Dec. 31, 2015							133,856				(29,359)
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				1,035
Employee benefit plans						(660)			765	[2]
Preferred stock issuance expense						(31)
Other						(7)	0	[3]				(1)
Net income		$ 3,506					3,501					5
Common dividends	[4]						(149)
Preferred dividends		(210)					(210)
Tax benefit							0
Treasury stock acquired	[5]								(1,312)
Other comprehensive income (loss)											2,733	27
Transactions between Citigroup and the noncontrolling-interest shareholders												(27)
Net change in noncontrolling interests												4
Balance, end of period at Mar. 31, 2016		228,761	$ 227,522	17,753	$ 209,769	107,621	136,998		(8,224)		(26,626)	1,239
Balance, beginning of period at Dec. 31, 2016		226,143		19,253		108,073	146,477		(16,302)		(32,381)	1,023
Adjustment to opening balance, net of taxes at Dec. 31, 2016	[1]						0				0
Adjusted balance, beginning of period at Dec. 31, 2016							146,477				(32,381)
Increase (Decrease) in Stockholders' Equity
Issuance of new preferred stock				0
Employee benefit plans						(426)			507	[2]
Preferred stock issuance expense						0
Other						(3)	(90)	[3]				(42)
Net income		4,100					4,090					10
Common dividends	[4]						(445)
Preferred dividends		(301)					(301)
Tax benefit
Treasury stock acquired	[5]								(1,784)
Other comprehensive income (loss)											1,464	31
Transactions between Citigroup and the noncontrolling-interest shareholders												(1)
Net change in noncontrolling interests												(2)
Balance, end of period at Mar. 31, 2017		$ 229,153	$ 228,132	$ 19,253	$ 208,879	$ 107,644	$ 149,731		$ (17,579)		$ (30,917)	$ 1,021
[1]	See Note 1 to the Consolidated Financial Statements for additional details.
[2]	Includes treasury stock related to (i) certain activity on employee stock option program exercises where the employee delivers existing shares to cover the option exercise, or (ii) under Citi’s employee restricted or deferred stock programs where shares are withheld to satisfy tax requirements.
[3]	Includes the impact of ASU 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. See Note 1 to the Consolidated Financial Statements.
[4]	Common dividends declared were $0.16 per share in the first quarter of 2017 and $0.05 per share in the first quarter of 2016.
[5]	For the three months ended March 31, 2017 and 2016, primarily consists of open market purchases under Citi’s Board of Directors-approved common stock repurchase program.

CONSOLIDATED STATEMENT OF CHAN7

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Stockholders' Equity [Abstract]
Common dividends declared (in dollars per share)	$ 0.16	$ 0.05

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities of continuing operations
Citigroup's net income		$ 4,100	$ 3,506
Net income attributable to noncontrolling interests		10	5
Citigroup’s net income		4,090	3,501
Loss from discontinued operations, net of taxes		(18)	(2)
Income from continuing operations—excluding noncontrolling interests		4,108	3,503
Adjustments to reconcile net income to net cash provided by operating activities of continuing operations
Net gains on significant disposals	[1]	(19)	(422)
Depreciation and amortization		896	908
Provision for loan losses		1,675	1,886
Realized gains from sales of investments		(192)	(186)
Net impairment losses on investments, goodwill and intangible assets		40	465
Change in trading account assets		(1,073)	(23,791)
Change in trading account liabilities		5,025	18,634
Change in brokerage receivables net of brokerage payables		(5,498)	(3,043)
Change in loans held-for-sale (HFS)		1,949	3,896
Change in other assets		(811)	(3,327)
Change in other liabilities		(5,685)	(179)
Other, net		(3,421)	1,118
Total adjustments		(7,114)	(4,041)
Net cash provided by (used in) operating activities of continuing operations		(3,006)	(538)
Cash flows from investing activities of continuing operations
Change in deposits with banks		(20,322)	(23,852)
Change in federal funds sold and securities borrowed or purchased under agreements to resell		(6,116)	(5,418)
Change in loans		(7,953)	(5,057)
Proceeds from sales and securitizations of loans		3,191	1,247
Purchases of investments		(41,584)	(59,715)
Proceeds from sale of investments		29,456	39,268
Proceeds from maturities of investments		24,006	16,544
Proceeds from significant disposals	[1]	2,732	265
Capital expenditures on premises and equipment and capitalized software		(786)	(702)
Proceeds from sales of premises and equipment, subsidiaries and affiliates, and repossessed assets		133	230
Net cash used in investing activities of continuing operations		(17,243)	(37,190)
Cash flows from financing activities of continuing operations
Dividends paid		(744)	(359)
Issuance of preferred stock		0	1,004
Treasury stock acquired		(1,858)	(1,312)
Stock tendered for payment of withholding taxes		(397)	(308)
Change in federal funds purchased and securities loaned or sold under agreements to repurchase		6,409	10,712
Issuance of long-term debt		18,603	13,904
Payments and redemptions of long-term debt		(18,885)	(11,281)
Change in deposits		20,584	26,704
Change in short-term borrowings		(4,574)	(186)
Net cash provided by financing activities of continuing operations		19,138	38,878
Effect of exchange rate changes on cash and cash equivalents		340	190
Change in cash and due from banks		(771)	1,340
Cash and due from banks at beginning of period		23,043	20,900
Cash and due from banks at end of period		22,272	22,240
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		913	688
Cash paid during the period for interest		3,250	2,694
Non-cash investing activities
Decrease in goodwill associated with significant disposals reclassified to HFS		0	(30)
Transfers to loans HFS from loans		2,800	3,200
Transfers to OREO and other repossessed assets		$ 30	$ 56
[1]	See Note 2 to the Consolidated Financial Statements for further information on significant disposals.

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING CHANGES	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND ACCOUNTING CHANGES	BASIS OF PRESENTATION AND ACCOUNTING CHANGES Basis of Presentation The accompanying unaudited Consolidated Financial Statements as of March 31, 2017 and for the three-month periods ended March 31, 2017 and 2016 include the accounts of Citigroup Inc. and its consolidated subsidiaries. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation have been reflected. The accompanying unaudited Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and related notes included in Citigroup’s Annual Report on Form 10-K for the fiscal year ended December 31, 2016 , (2016 Annual Report on Form 10-K). Certain financial information that is normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (GAAP), but is not required for interim reporting purposes, has been condensed or omitted. Management must make estimates and assumptions that affect the Consolidated Financial Statements and the related footnote disclosures. While management uses its best judgment, actual results could differ from those estimates. As noted above, the Notes to Consolidated Financial Statements are unaudited. Throughout these Notes, “Citigroup,” “Citi” and the “Company” refer to Citigroup Inc. and its consolidated subsidiaries. Certain reclassifications have been made to the prior periods’ financial statements and notes to conform to the current period’s presentation. ACCOUNTING CHANGES Accounting for Stock-Based Compensation In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting in order to simplify certain complex aspects of the accounting for income taxes and forfeitures related to employee stock-based compensation. The guidance became effective for Citi beginning on January 1, 2017. Under the new standard, excess tax benefits and deficiencies related to employee stock-based compensation are recognized directly within Income tax expense or benefit in Citi’s Consolidated Statement of Income, rather than within Additional paid-in capital . The impact of this change was not material in the first quarter of 2017. The impact of this change is similarly not expected to be material for the remainder of 2017 as the majority of employees’ deferred stock-based compensation awards are granted within the first quarter of each year, and therefore vest within the first quarter of each year, commensurate with vesting in equal annual installments. For additional information on these receivables and payables, see Note 7 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Additionally, as permitted under the new guidance, Citi made an accounting policy election to account for forfeitures of awards as they occur, which represents a change from the previous requirement to estimate forfeitures when recognizing compensation expense. This change resulted in a cumulative effect adjustment to retained earnings that was not material at January 1, 2017. Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities , which addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This ASU requires entities to present separately in Accumulated other comprehensive income (loss) (AOCI) the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. It also requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, thus eliminating eligibility for the current available-for-sale category. However, Federal Reserve Bank and Federal Home Loan Bank stock as well as certain exchange seats will continue to be presented at cost. Citi early adopted only the provisions of this ASU related to presentation of the change in fair value of liabilities for which the fair value option was elected, related to changes in Citigroup’s own credit spreads in AOCI effective January 1, 2016. Accordingly, as of the first quarter 2016, these amounts are reflected as a component of AOCI, whereas these amounts were previously recognized in Citigroup’s revenues and net income. The impact of adopting this amendment resulted in a cumulative catch-up reclassification from retained earnings to AOCI of an accumulated after-tax loss of approximately $15 million at January 1, 2016. Financial statements for periods prior to 2016 were not subject to restatement under the provisions of this ASU. For additional information, see Note 17, Note 20 and Note 21 to the Consolidated Financial Statements. The Company is evaluating the effects that the other provisions of ASU 2016-01,which are effective on January 1, 2018, will have on its Consolidated Financial Statements and related disclosures. FUTURE APPLICATION OF ACCOUNTING STANDARDS Accounting for Financial Instruments—Credit Losses In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) . The ASU introduces a new accounting model, the Current Expected Credit Losses model (CECL), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The FASB’s CECL model utilizes a lifetime “expected credit loss” measurement objective for the recognition of credit losses for loans, held-to-maturity securities and other receivables at the time the financial asset is originated or acquired. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. For available-for-sale securities where fair value is less than cost, credit-related impairment, if any, will be recognized in an allowance for credit losses and adjusted each period for changes in expected credit risk. This model replaces the multiple existing impairment models in current GAAP, which generally require that a loss be incurred before it is recognized. The CECL model represents a significant departure from existing GAAP and may result in material changes to the Company’s accounting for financial instruments. The Company is evaluating the effect that ASU 2016-13 will have on its Consolidated Financial Statements and related disclosures. The impact of the ASU will depend upon the state of the economy and the nature of Citi’s portfolios at the date of adoption. The ASU will be effective for Citi as of January 1, 2020. Early application is permitted for annual periods beginning January 1, 2019. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The Company will adopt the guidance as of January 1, 2018 with a cumulative-effect adjustment to opening retained earnings. While the guidance will replace most existing revenue recognition guidance in GAAP, the ASU is not applicable to financial instruments and, therefore, will not impact a majority of the Company’s revenue, including net interest income. While in scope of the new guidance, the Company does not expect a material change in the timing or measurement of revenues related to deposit fees. Citi’s credit cardholder fees and mortgage servicing fees have been concluded to be out of scope of the standard and therefore will not be impacted by the issuance of this guidance. The Company expects the presentation of expenses associated with underwriting activity to change from the current reporting where underwriting revenue is recorded net of the related expenses to a gross presentation where the expenses are recorded in Other operating expenses . This change to a gross presentation will result in an equivalent increase in underwriting revenue recorded in Commissions and fees and associated underwriting expenses recorded in Other operating expenses ; however, this change in presentation will not have an impact on Income from continuing operations . The Company continues to evaluate the effect that the guidance will have on other revenue streams within its scope, including the presentation of certain contract expenses, as well as changes in disclosures required by the new guidance. Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which is intended to increase transparency and comparability of accounting for lease transactions. The ASU will require lessees to recognize all leases on the balance sheet as lease assets and lease liabilities and will require both quantitative and qualitative disclosures regarding key information about leasing arrangements. Lessor accounting is largely unchanged. The guidance is effective beginning January 1, 2019 with an option to early adopt. The Company does not plan to early adopt the ASU. The Company is evaluating the effect that the standard will have on its Consolidated Financial Statements, regulatory capital and related disclosures and the impact is not expected to be material. Income Tax Impact of Intra-Entity Transfers of Assets In October 2016, the FASB issued ASU No. 2016-16, Income Taxes—Intra-Entity Transfers of Assets Other Than Inventory , which will require an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The ASU is effective on January 1, 2018 with early adoption permitted. The Company continues to evaluate the impact of this standard, which is expected to increase DTAs, with an associated decrease in prepaid taxes of approximately $500 million . Subsequent Measurement of Goodwill In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The ASU simplifies the subsequent measurement of goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill (i.e., the current Step 2 of the goodwill impairment test) to measure a goodwill impairment charge. Under the ASU, the impairment test is simply the comparison of the fair value of a reporting unit with its carrying amount (the current Step 1), with the impairment charge being the deficit in fair value but not exceeding the total amount of goodwill allocated to that reporting unit. The simplified one-step impairment test applies to all reporting units (including those with zero or negative carrying amounts). The ASU is effective for Citi as of January 1, 2020. Early adoption is permitted for interim and annual goodwill impairment testing dates after January 1, 2017. The impact of the ASU will depend upon the performance of the reporting units and the market conditions impacting the fair value of each reporting unit going forward. Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The definition of a business directly and indirectly affects many areas of accounting (e.g., acquisitions, disposals, goodwill and consolidation). The ASU narrows the definition of a business by introducing a quantitative screen as the first step, such that if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, the set of transferred assets and activities is not a business. If the set is not scoped out from the quantitative screen, the entity then evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The ASU is effective for Citi as of January 1, 2018. The ASU will be applied prospectively, with early adoption permitted. The impact of the ASU will depend upon the acquisition and disposal activities of Citi. If fewer transactions qualify as a business, there could be less initial recognition of goodwill, but also less goodwill allocated to disposals. Premiums on Purchased Callable Debt Securities In late March 2017, the FASB issued ASU No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20). The ASU changes the period of amortization of premiums on certain callable debt securities from the full contractual life of the security to the earliest call date of the security. The ASU will not change the accretion of discounts. The ASU is effective for Citi as of January 1, 2019 through a cumulative effect adjustment to retained earnings, with early adoption permitted. This accounting change will primarily affect Citi’s portfolios of available-for-sale and held-to-maturity state and municipal debt securities. The Company is evaluating the effect that the standard will have on its Consolidated Financial Statements, but based on a preliminary analysis, it is expected to result in a cumulative effect adjustment reducing retained earnings (primarily through a reclassification from AOCI) to reflect the shorter amortization period to the earliest call date for the premiums on callable debt securities. Under the new guidance, interest revenue recorded on callable bonds subject to a premium will decrease before the call date because premiums will be amortized over a shorter time period. Other Potential Amendments to Current Accounting Standards The FASB has issued a proposed ASU that will provide targeted improvements to the accounting guidance for hedging activities. The exposure draft contains many proposals for improving how the economic results of risk management are reflected in financial reporting. Specifically, among other improvements, the ASU is expected to expand the list of benchmark interest rates and also increase the ability for entities to construct hedges of interest rate risk that hedge only certain cash flows of a hedged item. If issued in its current form, the ASU is also expected to modify existing guidance related to the timing and income statement line recognition of ineffectiveness and components excluded from hedge relationships and add incremental disclosures regarding hedging activities.

DISCONTINUED OPERATIONS AND SIG

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS	3 Months Ended
	Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS	DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS Discontinued Operations The following sales are reported as Discontinued operations within Corporate/Other . Sale of Egg Banking plc Credit Card Business Citi sold the Egg Banking plc credit card business in 2011. Residual costs from the disposal resulted in losses from Discontinued operations , net of taxes, of $18 million and $2 million for the three months ended March 31, 2017 and 2016 , respectively. Combined Results for Discontinued Operations The following summarizes financial information for all Discontinued operations for which Citi continues to have minimal residual costs associated with the sales: Three months ended In millions of dollars 2017 2016 Total revenues, net of interest expense $ — $ — Income (loss) from discontinued operations $ (28 ) $ (3 ) Provision (benefit) for income taxes (10 ) (1 ) Income (loss) from discontinued operations, net of taxes $ (18 ) $ (2 ) Cash flows for the Discontinued operations were not material for the periods presented. Significant Disposals The following sales completed during 2017 and 2016 were identified as significant disposals. The major classes of assets and liabilities derecognized from the Consolidated Balance Sheet at closing and the income related to each business until the disposal date are presented below. Novation of the 80% Primerica Coinsurance Agreement Effective January 1, 2016, Citi completed a novation (an arrangement that extinguishes Citi’s rights and obligations under a contract) of the Primerica 80% coinsurance agreement, which was part of Corporate/Other , to a third-party re-insurer. The novation resulted in revenues of $404 million recorded in Other revenue ( $263 million after-tax) during the first quarter of 2016. Furthermore, the novation resulted in derecognition of $1.5 billion of available-for-sale securities and cash, $0.95 billion of deferred acquisition costs and $2.7 billion of insurance liabilities. Exit of U.S. Mortgage Service Operations As previously disclosed, Citigroup signed agreements during the first quarter of 2017 to effectively exit its U.S. mortgage servicing operations by the end of 2018 to intensify focus on originations. The exit of the mortgage servicing operations included the sale of mortgage servicing rights and execution of a subservicing agreement for the remaining Citi-owned loans and certain other mortgage servicing rights. As part of this transaction, Citi will also transfer certain employees. This transaction, which was part of Corporate/Other , resulted in a pretax loss of $331 million ( $207 million after tax) recorded in Other revenue during the first quarter of 2017. The loss on sale does not include certain other costs and charges related to the disposed operation recorded primarily in Operating Expenses in the first quarter of 2017, resulting in a total pretax loss of $382 million . As part of the completed sale, Citi derecognized a total of $1,162 million of servicing related assets, including $1,046 million of mortgage servicing rights, related to approximately 750,000 Fannie Mae and Freddie Mac held loans with outstanding balances of approximately $93 billion . Excluding the loss on sale and the additional charges recorded during the current period, income before taxes for the disposed operation was immaterial for the three months ended March 31, 2017 and 2016. Sale of CitiFinancial Canada Consumer Finance Business On March 31, 2017, Citi sold CitiFinancial Canada (CitiFinancial), which was part of Corporate/Other , including 220 retail branches and approximately 1,400 employees. As part of the sale, Citi derecognized total assets of approximately $1.9 billion , including $1.7 billion consumer loans (net of allowance), and total liabilities of approximately $1.5 billion related to intercompany borrowings, which were settled at closing of the transaction. Separately, during the first quarter of 2017, CitiFinancial settled $0.4 billion of debt issued through loan securitizations. The transaction generated a pretax gain on sale of $350 million recorded in Other revenue ( $178 million after-tax). Income before taxes, excluding the pretax gain on sale, was as follows: Three months ended In millions of dollars 2017 2016 Income before taxes $ 30 $ 21

BUSINESS SEGMENTS

BUSINESS SEGMENTS	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
BUSINESS SEGMENTS	BUSINESS SEGMENTS Citigroup’s activities are conducted through the Global Consumer Banking (GCB) and Institutional Clients Group (ICG) business segments. In addition, Corporate/Other includes activities not assigned to a specific business segment, as well as certain North America and international loan portfolios, discontinued operations and other legacy assets. The prior-period balances reflect reclassifications to conform the presentation for all periods to the current period’s presentation. Effective January 1, 2017, financial data was reclassified to reflect: • the reporting of the remaining businesses and portfolios of assets of Citi Holdings as part of Corporate/Other which, prior to the first quarter of 2017, was a separately reported business segment; • the re-attribution of certain treasury-related costs between Corporate/Other , GCB and ICG ; • the re-attribution of regional revenues within ICG ; and • certain other immaterial reclassifications. Citi’s consolidated results remain unchanged for all periods presented as a result of the changes and reclassifications discussed above. For additional information regarding Citigroup’s business segments, see Note 3 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following table presents certain information regarding the Company’s continuing operations by segment: Three months ended March 31, Revenues, (1) Provision (benefits) Income (loss) from (2) Identifiable assets In millions of dollars, except identifiable assets in billions 2017 2016 2017 2016 2017 2016 March 31, December 31, 2016 Global Consumer Banking $ 7,817 $ 7,714 $ 584 $ 634 $ 1,003 $ 1,194 $ 412 $ 412 Institutional Clients Group 9,126 7,895 1,375 764 3,011 1,869 1,314 1,277 Corporate/Other 1,177 1,946 (96 ) 81 104 445 96 103 Total $ 18,120 $ 17,555 $ 1,863 $ 1,479 $ 4,118 $ 3,508 $ 1,822 $ 1,792 (1) Includes total revenues, net of interest expense (excluding Corporate/Other ), in North America of $8.3 billion and $7.8 billion ; in EMEA of $2.8 billion and $2.2 billion ; in Latin America of $2.3 billion and $2.2 billion ; and in Asia of $3.5 billion and $3.4 billion for the three months ended March 31, 2017 and 2016, respectively. These regional numbers exclude Corporate/Other , which largely operates within the U.S. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $1.8 billion and $1.5 billion ; in the ICG results of $(205) million and $390 million ; and in the Corporate/Other results of $52 million and $170 million for the three months ended March 31, 2017 and 2016, respectively.

INTEREST REVENUE AND EXPENSE

INTEREST REVENUE AND EXPENSE	3 Months Ended
	Mar. 31, 2017
Banking and Thrift, Interest [Abstract]
INTEREST REVENUE AND EXPENSE	INTEREST REVENUE AND EXPENSE Interest revenue and Interest expense consisted of the following: Three months ended In millions of dollars 2017 2016 Interest revenue Loan interest, including fees $ 9,947 $ 9,760 Deposits with banks 295 219 Federal funds sold and securities borrowed or purchased under agreements to resell 661 647 Investments, including dividends 1,960 1,855 Trading account assets (1) 1,266 1,434 Other interest 294 252 Total interest revenue $ 14,423 $ 14,167 Interest expense Deposits (2) $ 1,415 $ 1,204 Federal funds purchased and securities loaned or sold under agreements to repurchase 493 502 Trading account liabilities (1) 147 88 Short-term borrowings 199 100 Long-term debt 1,312 1,046 Total interest expense $ 3,566 $ 2,940 Net interest revenue $ 10,857 $ 11,227 Provision for loan losses 1,675 1,886 Net interest revenue after provision for loan losses $ 9,182 $ 9,341 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of interest revenue from Trading account assets . (2) Includes deposit insurance fees and charges of $305 million and $235 million for the three months ended March 31, 2017 and 2016 , respectively.

COMMISSIONS AND FEES

COMMISSIONS AND FEES	3 Months Ended
	Mar. 31, 2017
Fees and Commissions [Abstract]
COMMISSIONS AND FEES	COMMISSIONS AND FEES The primary components of Citi’s Commissions and fees revenue are investment banking fees, trading-related fees, fees related to trade and securities services in ICG and credit card and bank card fees. For additional information regarding certain components of Commissions and fees revenue, see Note 5 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following table presents Commissions and fees revenue: Three months ended March 31, In millions of dollars 2017 2016 Investment banking $ 862 $ 574 Trading-related 572 601 Trade and securities services 390 406 Credit cards and bank cards 311 271 Corporate finance (1) 169 123 Other consumer (2) 164 158 Checking-related 120 116 Loan servicing 86 96 Other 85 118 Total commissions and fees $ 2,759 $ 2,463 (1) Consists primarily of fees earned from structuring and underwriting loan syndications. (2) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services.

PRINCIPAL TRANSACTIONS

PRINCIPAL TRANSACTIONS	3 Months Ended
	Mar. 31, 2017
Principal Transactions Revenue, Net [Abstract]
PRINCIPAL TRANSACTIONS	PRINCIPAL TRANSACTIONS Citi’s Principal transactions revenue consists of realized and unrealized gains and losses from trading activities. For additional information regarding Principal transactions revenue, see Note 6 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following table presents Principal transactions revenue: Three months ended March 31, In millions of dollars 2017 2016 Global Consumer Banking (1) $ 149 $ 143 Institutional Clients Group 2,668 1,576 Corporate/Other (1) 205 121 Total Citigroup $ 3,022 $ 1,840 Interest rate risks (2) $ 1,766 $ 807 Foreign exchange risks (3) 588 613 Equity risks (4) 188 50 Commodity and other risks (5) 90 144 Credit products and risks (6) 390 226 Total $ 3,022 $ 1,840 (1) Primarily relates to foreign exchange risks. (2) Includes revenues from government securities and corporate debt, municipal securities, mortgage securities and other debt instruments. Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options and forward contracts on fixed income securities. (3) Includes revenues from foreign exchange spot, forward, option and swap contracts, as well as foreign currency translation (FX translation) gains and losses. (4) Includes revenues from common, preferred and convertible preferred stock, convertible corporate debt, equity-linked notes and exchange-traded and OTC equity options and warrants. (5) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (6) Includes revenues from structured credit products.

INCENTIVE PLANS

INCENTIVE PLANS	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
INCENTIVE PLANS	INCENTIVE PLANS For additional information on Citi’s incentive plans, see Note 7 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K.

RETIREMENT BENEFITS

RETIREMENT BENEFITS	3 Months Ended
	Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract]
RETIREMENT BENEFITS	RETIREMENT BENEFITS For additional information on Citi’s retirement benefits, see Note 8 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Net (Benefit) Expense The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company’s pension and postretirement plans for Significant Plans and All Other Plans: Three months ended March 31, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Qualified plans Benefits earned during the period $ 1 $ 1 $ 36 $ 38 $ — $ — $ 2 $ 3 Interest cost on benefit obligation 132 141 71 73 6 8 24 24 Expected return on plan assets (216 ) (218 ) (70 ) (72 ) (1 ) (2 ) (21 ) (21 ) Amortization of unrecognized Prior service benefit — — (1 ) — — — (2 ) (3 ) Net actuarial loss (gain) 41 36 16 19 (1 ) — 8 8 Curtailment gains (1) — — — (3 ) — — — — Settlement loss (1) — — — 1 — — — — Net qualified plans (benefit) expense $ (42 ) $ (40 ) $ 52 $ 56 $ 4 $ 6 $ 11 $ 11 Nonqualified plans expense 10 10 — — — — — — Total net (benefit) expense $ (32 ) $ (30 ) $ 52 $ 56 $ 4 $ 6 $ 11 $ 11 (1) (Gains) losses due to curtailment and settlement relate to repositioning and divestiture activities. Funded Status and Accumulated Other Comprehensive Income (AOCI) The following tables summarize the funded status and amounts recognized in the Consolidated Balance Sheet for the Company’s Significant Plans. Three months ended March 31, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in projected benefit obligation Projected benefit obligation at beginning of year $ 14,000 $ 6,522 $ 686 $ 1,141 Plans measured annually (28 ) (1,784 ) — (303 ) Projected benefit obligation at beginning of year—Significant Plans $ 13,972 $ 4,738 $ 686 $ 838 Benefits earned during the period 1 21 — 2 Interest cost on benefit obligation 139 60 6 20 Plan amendments — 5 — — Actuarial loss 72 134 3 39 Benefits paid, net of participants’ contributions (187 ) (75 ) (16 ) (11 ) Foreign exchange impact and other — 657 — 84 Projected benefit obligation at period end—Significant Plans $ 13,997 $ 5,540 $ 679 $ 972 Three months ended March 31, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in plan assets Plan assets at fair value at beginning of year $ 12,363 $ 6,149 $ 129 $ 1,015 Plans measured annually — (1,167 ) — (11 ) Plan assets at fair value at beginning of year—Significant Plans $ 12,363 $ 4,982 $ 129 $ 1,004 Actual return on plan assets 333 179 4 36 Company contributions, net of reimbursements 13 13 12 — Plan participants’ contributions — 1 — — Benefits paid, net of government subsidy (187 ) (76 ) (16 ) (11 ) Foreign exchange impact and other — 786 — 99 Plan assets at fair value at period end—Significant Plans $ 12,522 $ 5,885 $ 129 $ 1,128 Funded status of the Significant Plans Qualified plans (1) $ (778 ) $ 345 $ (550 ) $ 156 Nonqualified plans (697 ) — — — Funded status of the plans at period end—Significant Plans $ (1,475 ) $ 345 $ (550 ) $ 156 Net amount recognized Benefit asset $ — $ 801 $ — $ 156 Benefit liability (1,475 ) (456 ) (550 ) — Net amount recognized on the balance sheet—Significant Plans $ (1,475 ) $ 345 $ (550 ) $ 156 Amounts recognized in AOCI Prior service benefit $ — $ 32 $ — $ 92 Net actuarial gain (loss) (6,795 ) (921 ) 104 (372 ) Net amount recognized in equity (pretax)—Significant Plans $ (6,795 ) $ (889 ) $ 104 $ (280 ) Accumulated benefit obligation at period end—Significant Plans $ 13,991 $ 5,272 $ 679 $ 972 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act of 1974, as amended (ERISA), funding rules as of January 1, 2017 and no minimum required funding is expected for 2017 . The following table shows the change in AOCI related to the Company’s pension, postretirement and post employment plans: In millions of dollars Three months ended March 31, 2017 Year ended December 31, 2016 Beginning of period balance, net of tax (1)(2) $ (5,164 ) $ (5,116 ) Actuarial assumptions changes and plan experience (248 ) (854 ) Net asset gain due to difference between actual and expected returns 253 400 Net amortization 56 232 Prior service (cost) credit (5 ) 28 Curtailment/settlement gain (3) — 17 Foreign exchange impact and other (58 ) 99 Change in deferred taxes, net (10 ) 30 Change, net of tax $ (12 ) $ (48 ) End of period balance, net of tax (1)(2) $ (5,176 ) $ (5,164 ) (1) See Note 17 to the Consolidated Financial Statements for further discussion of net AOCI balance. (2) Includes net-of-tax amounts for certain profit sharing plans outside the U.S. (3) Gains due to curtailment and settlement relate to repositioning and divestiture activities. Plan Assumptions The discount rates utilized during the period in determining the pension and postretirement net (benefit) expense for the Significant Plans are as follows: Net benefit (expense) assumed discount rates during the period Three months ended Mar. 31, 2017 Dec. 31, 2016 Mar. 31, 2016 U.S. plans Qualified pension 4.10% 3.55% 4.40% Nonqualified pension 4.00 3.45 4.35 Postretirement 3.90 3.30 4.20 Non-U.S. plans Pension 0.60-11.00 0.20-11.55 0.75-13.20 Weighted average 5.08 4.42 5.37 Postretirement 9.65 8.25 8.60 The discount rates utilized at period-end in determining the pension and postretirement benefit obligations for the Significant Plans are as follows: Plan obligations assumed discount rates at period ended Mar. 31, 2017 Dec. 31, 2016 U.S. plans Qualified pension 4.05% 4.10% Nonqualified pension 3.95 4.00 Postretirement 3.85 3.90 Non-U.S. plans Pension 0.55-10.45 0.60-11.00 Weighted average 4.83 5.08 Postretirement 9.25 9.65 Sensitivities of Certain Key Assumptions The following table summarizes the estimated effect on the Company’s Significant Plans quarterly expense of a one-percentage-point change in the discount rate: Three months ended March 31, 2017 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 7 $ (11 ) Non-U.S. plans (5 ) 7 Postretirement U.S. plans $ — $ — Non-U.S. plans (2 ) 2 Contributions For the U.S. pension plans, there were no required minimum cash contributions during the first three months of 2017 . The following table summarizes the Company’s actual contributions for the three months ended March 31, 2017 and 2016 , as well as estimated expected Company contributions for the remainder of 2017 and the actual contributions made in the second, third and fourth quarters of 2016 . Pension plans Postretirement plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Company contributions (2) for the three months ended March 31 $ 13 $ 15 $ 34 $ 32 $ 12 $ 6 $ 2 $ 2 Company contributions made or expected to be made during the remainder of the year 43 541 105 94 — — 6 7 (1) The U.S. pension plans include benefits paid directly by the Company for the nonqualified pension plans. (2) Company contributions are composed of cash contributions made to the plans and benefits paid directly by the Company. Defined Contribution Plans The following table summarizes the Company’s contributions for the defined contribution plans: Three months ended In millions of dollars 2017 2016 U.S. plans $ 98 $ 96 Non-U.S. plans 69 68 Post Employment Plans The following table summarizes the components of net expense recognized in the Consolidated Statement of Income for the Company’s U.S. post employment plans: Three months ended In millions of dollars 2017 2016 Service-related expense Interest cost on benefit obligation $ — $ 1 Amortization of unrecognized Prior service benefit (8 ) (8 ) Net actuarial loss 1 1 Total service-related benefit $ (7 ) $ (6 ) Non-service-related expense $ 8 $ 8 Total net benefit expense $ 1 $ 2

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table reconciles the income and share data used in the basic and diluted earnings per share (EPS) computations: Three months ended In millions, except per-share amounts 2017 2016 Income from continuing operations before attribution of noncontrolling interests $ 4,118 $ 3,508 Less: Noncontrolling interests from continuing operations 10 5 Net income from continuing operations (for EPS purposes) $ 4,108 $ 3,503 Income (loss) from discontinued operations, net of taxes (18 ) (2 ) Citigroup's net income $ 4,090 $ 3,501 Less: Preferred dividends (1) 301 210 Net income available to common shareholders $ 3,789 $ 3,291 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with 55 40 Net income allocated to common shareholders for basic EPS $ 3,734 $ 3,251 Net income allocated to common shareholders for diluted EPS 3,734 3,251 Weighted-average common shares outstanding applicable to basic EPS 2,765.3 2,943.0 Effect of dilutive securities (2) Options (3) 0.2 0.1 Adjusted weighted-average common shares outstanding applicable to diluted EPS (4) 2,765.5 2,943.1 Basic earnings per share (5) Income from continuing operations $ 1.36 $ 1.11 Discontinued operations (0.01 ) — Net income $ 1.35 $ 1.10 Diluted earnings per share (5) Income from continuing operations $ 1.36 $ 1.11 Discontinued operations (0.01 ) — Net income $ 1.35 $ 1.10 (1) During the first quarter of 2017 , Citi distributed $301 million in dividends on its outstanding preferred stock. As of March 31, 2017 , Citi estimates it will distribute preferred dividends of approximately $912 million during the remainder of 2017, in each case assuming such dividends are declared by the Citi Board of Directors. (2) Warrants issued to the U.S. Treasury as part of the Troubled Asset Relief Program (TARP) and the loss-sharing agreement (all of which were subsequently sold to the public in January 2011), with exercise prices of $178.50 and $105.71 per share for approximately 21.0 million and 25.5 million shares of Citigroup common stock, respectively. Both warrants were not included in the computation of earnings per share in the three months ended March 31, 2017 and 2016 because they were anti-dilutive. (3) During the first quarters of 2017 and 2016 , weighted-average options to purchase 0.9 million and 6.2 million shares of common stock, respectively, were outstanding, but not included in the computation of earnings per share because the weighted-average exercise prices of $201.01 and $69.88 per share, respectively, were anti-dilutive. (4) Due to rounding, common shares outstanding applicable to basic EPS and the effect of dilutive securities may not sum to common shares outstanding applicable to diluted EPS. (5) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

FEDERAL FUNDS, SECURITIES BORRO

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	3 Months Ended
	Mar. 31, 2017
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS	FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS For additional information on the Company’s resale and repurchase agreements and securities borrowing and lending agreements, see Note 11 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Federal funds sold and securities borrowed or purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars March 31, December 31, 2016 Federal funds sold $ — $ — Securities purchased under agreements to resell 134,924 131,473 Deposits paid for securities borrowed 108,005 105,340 Total (1) $ 242,929 $ 236,813 Federal funds purchased and securities loaned or sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars March 31, December 31, 2016 Federal funds purchased $ 133 $ 178 Securities sold under agreements to repurchase 133,129 125,685 Deposits received for securities loaned 14,968 15,958 Total (1) $ 148,230 $ 141,821 (1) The above tables do not include securities-for-securities lending transactions of $11.8 billion and $9.3 billion at March 31, 2017 and December 31, 2016, respectively, where the Company acts as lender and receives securities that can be sold or pledged as collateral. In these transactions, the Company recognizes the securities received at fair value within Other assets and the obligation to return those securities as a liability within Brokerage payables . It is the Company’s policy to take possession of the underlying collateral, monitor its market value relative to the amounts due under the agreements and, when necessary, require prompt transfer of additional collateral in order to maintain contractual margin protection. For resale and repurchase agreements, when necessary, the Company posts additional collateral in order to maintain contractual margin protection. A substantial portion of the resale and repurchase agreements is recorded at fair value, as described in Notes 20 and 21 to the Consolidated Financial Statements. The remaining portion is carried at the amount of cash initially advanced or received, plus accrued interest, as specified in the respective agreements. A substantial portion of securities borrowing and lending agreements is recorded at the amount of cash advanced or received. The remaining portion is recorded at fair value as the Company elected the fair value option for certain securities borrowed and loaned portfolios, as described in Note 21 to the Consolidated Financial Statements. With respect to securities loaned, the Company receives cash collateral in an amount generally in excess of the market value of the securities loaned. The Company monitors the market value of securities borrowed and securities loaned on a daily basis and obtains or posts additional collateral in order to maintain contractual margin protection. The following tables present the gross and net resale and repurchase agreements and securities borrowing and lending agreements and the related offsetting amount permitted under ASC-210-20-45. The tables also include amounts related to financial instruments that are not permitted to be offset under ASC-210-20-45, but would be eligible for offsetting to the extent that an event of default occurred and a legal opinion supporting enforceability of the offsetting rights has been obtained. Remaining exposures continue to be secured by financial collateral, but the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of March 31, 2017 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 185,844 $ 50,920 $ 134,924 $ 102,227 $ 32,697 Deposits paid for securities borrowed 108,005 — 108,005 20,622 87,383 Total $ 293,849 $ 50,920 $ 242,929 $ 122,849 $ 120,080 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 184,049 $ 50,920 $ 133,129 $ 66,956 $ 66,173 Deposits received for securities loaned 14,968 — 14,968 3,447 11,521 Total $ 199,017 $ 50,920 $ 148,097 $ 70,403 $ 77,694 As of December 31, 2016 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,284 $ 44,811 $ 131,473 $ 102,874 $ 28,599 Deposits paid for securities borrowed 105,340 — 105,340 16,200 89,140 Total $ 281,624 $ 44,811 $ 236,813 $ 119,074 $ 117,739 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 170,496 $ 44,811 $ 125,685 $ 63,517 $ 62,168 Deposits received for securities loaned 15,958 — 15,958 3,529 12,429 Total $ 186,454 $ 44,811 $ 141,643 $ 67,046 $ 74,597 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) The total of this column for each period excludes Federal funds sold/purchased. See tables above. (3) Includes financial instruments subject to enforceable master netting agreements that are not permitted to be offset under ASC 210-20-45, but would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the offsetting right has been obtained. (4) Remaining exposures continue to be secured by financial collateral, but the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by remaining contractual maturity: As of March 31, 2017 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 82,260 $ 55,581 $ 20,438 $ 25,770 $ 184,049 Deposits received for securities loaned 9,997 1,274 2,062 1,635 14,968 Total $ 92,257 $ 56,855 $ 22,500 $ 27,405 $ 199,017 As of December 31, 2016 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 79,740 $ 50,399 $ 19,396 $ 20,961 $ 170,496 Deposits received for securities loaned 10,813 2,169 2,044 932 15,958 Total $ 90,553 $ 52,568 $ 21,440 $ 21,893 $ 186,454 The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by class of underlying collateral: As of March 31, 2017 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 67,821 $ 78 $ 67,899 State and municipal securities 794 — 794 Foreign government securities 65,167 1,145 66,312 Corporate bonds 19,098 698 19,796 Equity securities 10,756 12,593 23,349 Mortgage-backed securities 10,428 — 10,428 Asset-backed securities 6,016 — 6,016 Other 3,969 454 4,423 Total $ 184,049 $ 14,968 $ 199,017 As of December 31, 2016 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 66,263 $ — $ 66,263 State and municipal securities 334 — 334 Foreign government securities 52,988 1,390 54,378 Corporate bonds 17,164 630 17,794 Equity securities 12,206 13,913 26,119 Mortgage-backed securities 11,421 — 11,421 Asset-backed securities 5,428 — 5,428 Other 4,692 25 4,717 Total $ 170,496 $ 15,958 $ 186,454

BROKERAGE RECEIVABLES AND BROKE

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	3 Months Ended
	Mar. 31, 2017
Brokers and Dealers [Abstract]
BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES	BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES The Company has receivables and payables for financial instruments sold to and purchased from brokers, dealers and customers, which arise in the ordinary course of business. For additional information on these receivables and payables, see Note 12 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars March 31, December 31, 2016 Receivables from customers $ 12,452 $ 10,374 Receivables from brokers, dealers, and clearing organizations 24,436 18,513 Total brokerage receivables (1) $ 36,888 $ 28,887 Payables to customers $ 37,769 $ 37,237 Payables to brokers, dealers, and clearing organizations 21,886 19,915 Total brokerage payables (1) $ 59,655 $ 57,152 (1) Includes brokerage receivables and payables recorded by Citi broker-dealer entities that are accounted for in accordance with the AICPA Accounting Guide for Brokers and Dealers in Securities as codified in ASC 940-320.

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2017
Investments, Debt and Equity Securities [Abstract]
INVESTMENTS	INVESTMENTS For additional information regarding Citi’s investment portfolios, including evaluating investments for other-than-temporary impairment, see Note 13 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Overview The following table presents Citi’s investments by category: In millions of dollars March 31, December 31, Securities available-for-sale (AFS) $ 290,282 $ 299,424 Debt securities held-to-maturity (HTM) (1) 47,942 45,667 Non-marketable equity securities carried at fair value (2) 1,529 1,774 Non-marketable equity securities carried at cost (3) 6,080 6,439 Total investments $ 345,833 $ 353,304 (1) Carried at adjusted amortized cost basis, net of any credit-related impairment. (2) Unrealized gains and losses for non-marketable equity securities carried at fair value are recognized in earnings. (3) Primarily consists of shares issued by the Federal Reserve Bank, Federal Home Loan Banks and various clearing houses of which Citigroup is a member. The following table presents interest and dividend income on investments: Three months ended March 31, In millions of dollars 2017 2016 Taxable interest $ 1,760 $ 1,677 Interest exempt from U.S. federal income tax 146 143 Dividend income 54 35 Total interest and dividend income $ 1,960 $ 1,855 The following table presents realized gains and losses on the sales of investments, which excludes losses from other-than-temporary impairment (OTTI): Three months ended March 31, In millions of dollars 2017 2016 Gross realized investment gains $ 288 $ 379 Gross realized investment losses (96 ) (193 ) Net realized gains on sale of investments $ 192 $ 186 Securities Available-for-Sale The amortized cost and fair value of AFS securities were as follows: March 31, 2017 December 31, 2016 In millions of dollars Amortized cost Gross unrealized gains Gross unrealized losses Fair value Amortized cost Gross unrealized gains Gross unrealized losses Fair value Securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed $ 35,951 $ 241 $ 489 $ 35,703 $ 38,663 $ 248 $ 506 $ 38,405 Prime 2 — — 2 2 — — 2 Alt-A 38 9 — 47 43 7 — 50 Non-U.S. residential 3,416 31 22 3,425 3,852 13 7 3,858 Commercial 360 1 1 360 357 2 1 358 Total mortgage-backed securities $ 39,767 $ 282 $ 512 $ 39,537 $ 42,917 $ 270 $ 514 $ 42,673 U.S. Treasury and federal agency securities U.S. Treasury $ 107,543 $ 637 $ 396 $ 107,784 $ 113,606 $ 629 $ 452 $ 113,783 Agency obligations 9,910 23 70 9,863 9,952 21 85 9,888 Total U.S. Treasury and federal agency securities $ 117,453 $ 660 $ 466 $ 117,647 $ 123,558 $ 650 $ 537 $ 123,671 State and municipal $ 10,228 $ 81 $ 684 $ 9,625 $ 10,797 $ 80 $ 757 $ 10,120 Foreign government 99,974 623 467 100,130 98,112 590 554 98,148 Corporate 15,897 91 109 15,879 17,195 105 176 17,124 Asset-backed securities (1) 6,522 9 8 6,523 6,810 6 22 6,794 Other debt securities 550 — — 550 503 — — 503 Total debt securities AFS $ 290,391 $ 1,746 $ 2,246 $ 289,891 $ 299,892 $ 1,701 $ 2,560 $ 299,033 Marketable equity securities AFS $ 368 $ 28 $ 5 $ 391 $ 377 $ 20 $ 6 $ 391 Total securities AFS $ 290,759 $ 1,774 $ 2,251 $ 290,282 $ 300,269 $ 1,721 $ 2,566 $ 299,424 (1) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 18 to the Consolidated Financial Statements. The following shows the fair value of AFS securities that have been in an unrealized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair value Gross unrealized losses Fair value Gross unrealized losses Fair value Gross unrealized losses March 31, 2017 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 21,496 $ 423 $ 2,043 $ 66 $ 23,539 $ 489 Non-U.S. residential 423 1 803 21 1,226 22 Commercial 91 1 49 — 140 1 Total mortgage-backed securities $ 22,010 $ 425 $ 2,895 $ 87 $ 24,905 $ 512 U.S. Treasury and federal agency securities U.S. Treasury $ 38,221 $ 393 $ 955 $ 3 $ 39,176 $ 396 Agency obligations 6,099 70 145 — 6,244 70 Total U.S. Treasury and federal agency securities $ 44,320 $ 463 $ 1,100 $ 3 $ 45,420 $ 466 State and municipal $ 1,039 $ 47 $ 2,883 $ 637 $ 3,922 $ 684 Foreign government 33,770 173 11,624 294 45,394 467 Corporate 6,278 93 881 16 7,159 109 Asset-backed securities 221 — 1,369 8 1,590 8 Other debt securities 70 — — — 70 — Marketable equity securities AFS 13 1 66 4 79 5 Total securities AFS $ 107,721 $ 1,202 $ 20,818 $ 1,049 $ 128,539 $ 2,251 December 31, 2016 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 23,534 $ 436 $ 2,236 $ 70 $ 25,770 $ 506 Prime 1 — — — 1 — Non-U.S. residential 486 — 1,276 7 1,762 7 Commercial 75 1 58 — 133 1 Total mortgage-backed securities $ 24,096 $ 437 $ 3,570 $ 77 $ 27,666 $ 514 U.S. Treasury and federal agency securities U.S. Treasury $ 44,342 $ 445 $ 1,335 $ 7 $ 45,677 $ 452 Agency obligations 6,552 83 250 2 6,802 85 Total U.S. Treasury and federal agency securities $ 50,894 $ 528 $ 1,585 $ 9 $ 52,479 $ 537 State and municipal $ 1,616 $ 55 $ 3,116 $ 702 $ 4,732 $ 757 Foreign government 38,226 243 8,973 311 47,199 554 Corporate 7,011 129 1,877 47 8,888 176 Asset-backed securities 411 — 3,213 22 3,624 22 Other debt securities 5 — — — 5 — Marketable equity securities AFS 19 2 24 4 43 6 Total securities AFS $ 122,278 $ 1,394 $ 22,358 $ 1,172 $ 144,636 $ 2,566 The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: March 31, 2017 December 31, 2016 In millions of dollars Amortized cost Fair value Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 127 $ 127 $ 132 $ 132 After 1 but within 5 years 633 635 736 738 After 5 but within 10 years 1,888 1,877 2,279 2,265 After 10 years (2) 37,119 36,898 39,770 39,538 Total $ 39,767 $ 39,537 $ 42,917 $ 42,673 U.S. Treasury and federal agency securities Due within 1 year $ 4,182 $ 4,161 $ 4,945 $ 4,945 After 1 but within 5 years 101,314 101,367 101,369 101,323 After 5 but within 10 years 11,920 12,082 17,153 17,314 After 10 years (2) 37 37 91 89 Total $ 117,453 $ 117,647 $ 123,558 $ 123,671 State and municipal Due within 1 year $ 2,057 $ 2,057 $ 2,093 $ 2,092 After 1 but within 5 years 2,675 2,674 2,668 2,662 After 5 but within 10 years 319 316 335 334 After 10 years (2) 5,177 4,578 5,701 5,032 Total $ 10,228 $ 9,625 $ 10,797 $ 10,120 Foreign government Due within 1 year $ 31,111 $ 31,140 $ 32,540 $ 32,547 After 1 but within 5 years 53,827 53,747 51,008 50,881 After 5 but within 10 years 12,402 12,478 12,388 12,440 After 10 years (2) 2,634 2,765 2,176 2,280 Total $ 99,974 $ 100,130 $ 98,112 $ 98,148 All other (3) Due within 1 year $ 3,443 $ 3,243 $ 2,629 $ 2,628 After 1 but within 5 years 10,306 10,526 12,339 12,334 After 5 but within 10 years 6,250 6,242 6,566 6,528 After 10 years (2) 2,970 2,941 2,974 2,931 Total $ 22,969 $ 22,952 $ 24,508 $ 24,421 Total debt securities AFS $ 290,391 $ 289,891 $ 299,892 $ 299,033 (1) Includes mortgage-backed securities of U.S. government-sponsored agencies. (2) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (3) Includes corporate, asset-backed and other debt securities. Debt Securities Held-to-Maturity The carrying value and fair value of debt securities HTM were as follows: In millions of dollars Amortized cost basis (1) Net unrealized gains (losses) recognized in AOCI Carrying value (2) Gross unrealized gains Gross unrealized (losses) Fair value March 31, 2017 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 23,998 $ 27 $ 24,025 $ 46 $ (204 ) $ 23,867 Prime 7 — 7 10 — 17 Alt-A 303 (25 ) 278 78 — 356 Non-U.S. residential 1,828 (46 ) 1,782 60 — 1,842 Commercial 26 — 26 — — 26 Total mortgage-backed securities $ 26,162 $ (44 ) $ 26,118 $ 194 $ (204 ) $ 26,108 State and municipal $ 9,530 $ (468 ) $ 9,062 $ 163 $ (224 ) $ 9,001 Foreign government 1,202 — 1,202 — (21 ) 1,181 Asset-backed securities (3) 11,565 (5 ) 11,560 63 (6 ) 11,617 Total debt securities held-to-maturity $ 48,459 $ (517 ) $ 47,942 $ 420 $ (455 ) $ 47,907 December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 22,462 $ 33 $ 22,495 $ 47 $ (186 ) $ 22,356 Prime 31 (7 ) 24 10 (1 ) 33 Alt-A 314 (27 ) 287 69 (1 ) 355 Non-U.S. residential 1,871 (47 ) 1,824 49 — 1,873 Commercial 14 — 14 — — 14 Total mortgage-backed securities $ 24,692 $ (48 ) $ 24,644 $ 175 $ (188 ) $ 24,631 State and municipal $ 9,025 $ (442 ) $ 8,583 $ 129 $ (238 ) $ 8,474 Foreign government 1,339 — 1,339 — (26 ) 1,313 Asset-backed securities (3) 11,107 (6 ) 11,101 41 (5 ) 11,137 Total debt securities held-to-maturity (4) $ 46,163 $ (496 ) $ 45,667 $ 345 $ (457 ) $ 45,555 (1) For securities transferred to HTM from Trading account assets , amortized cost basis is defined as the fair value of the securities at the date of transfer plus any accretion income and less any impairments recognized in earnings subsequent to transfer. For securities transferred to HTM from AFS, amortized cost is defined as the original purchase cost, adjusted for the cumulative accretion or amortization of any purchase discount or premium, plus or minus any cumulative fair value hedge adjustments, net of accretion or amortization, and less any other-than-temporary impairment recognized in earnings. (2) HTM securities are carried on the Consolidated Balance Sheet at amortized cost basis, plus or minus any unamortized unrealized gains and losses and fair value hedge adjustments recognized in AOCI prior to reclassifying the securities from AFS to HTM. Changes in the values of these securities are not reported in the financial statements, except for the amortization of any difference between the carrying value at the transfer date and par value of the securities, and the recognition of any non-credit fair value adjustments in AOCI in connection with the recognition of any credit impairment in earnings related to securities the Company continues to intend to hold until maturity. (3) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 18 to the Consolidated Financial Statements. (4) During the fourth quarter of 2016, securities with a total fair value of approximately $5.8 billion were transferred from AFS to HTM, composed of $5 billion of U.S. government agency mortgage-backed securities and $830 million of municipal securities. The transfer reflects the Company’s intent to hold these securities to maturity or to issuer call, in part, in order to reduce the impact of price volatility on AOCI and certain capital measures under Basel III. While these securities were transferred to HTM at fair value as of the transfer date, no subsequent changes in value may be recorded, other than in connection with the recognition of any subsequent other-than-temporary impairment and the amortization of differences between the carrying values at the transfer date and the par values of each security as an adjustment of yield over the remaining contractual life of each security. Any net unrealized holding losses within AOCI related to the respective securities at the date of transfer, inclusive of any cumulative fair value hedge adjustments, will be amortized over the remaining contractual life of each security as an adjustment of yield in a manner consistent with the amortization of any premium or discount. The table below shows the fair value of debt securities HTM that have been in an unrecognized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair Gross Fair Gross Fair Gross March 31, 2017 Debt securities held-to-maturity Mortgage-backed securities $ 3 $ — $ 18,784 $ 204 $ 18,787 $ 204 State and municipal 2,005 52 1,199 172 3,204 224 Foreign government 1,181 21 — — 1,181 21 Asset-backed securities — — 1,348 6 1,348 6 Total debt securities held-to-maturity $ 3,189 $ 73 $ 21,331 $ 382 $ 24,520 $ 455 December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities $ 17 $ — $ 17,176 $ 188 $ 17,193 $ 188 State and municipal 2,200 58 1,210 180 3,410 238 Foreign government 1,313 26 — — 1,313 26 Asset-backed securities 2 — 2,503 5 2,505 5 Total debt securities held-to-maturity $ 3,532 $ 84 $ 20,889 $ 373 $ 24,421 $ 457 Note: Excluded from the gross unrecognized losses presented in the above table are $(517) million and $(496) million of net unrealized losses recorded in AOCI as of March 31, 2017 and December 31, 2016 , respectively, primarily related to the difference between the amortized cost and carrying value of HTM securities that were reclassified from AFS. Substantially all of these net unrecognized losses relate to securities that have been in a loss position for 12 months or longer at March 31, 2017 and December 31, 2016 . The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: March 31, 2017 December 31, 2016 In millions of dollars Carrying value Fair value Carrying value Fair value Mortgage-backed securities Due within 1 year $ — $ — $ — $ — After 1 but within 5 years 755 758 760 766 After 5 but within 10 years 53 54 54 55 After 10 years (1) 25,310 25,296 23,830 23,810 Total $ 26,118 $ 26,108 $ 24,644 $ 24,631 State and municipal Due within 1 year $ 358 $ 358 $ 406 $ 406 After 1 but within 5 years 147 148 112 110 After 5 but within 10 years 344 349 363 367 After 10 years (1) 8,213 8,146 7,702 7,591 Total $ 9,062 $ 9,001 $ 8,583 $ 8,474 Foreign government Due within 1 year $ 637 $ 637 $ 824 $ 818 After 1 but within 5 years 565 544 515 495 After 5 but within 10 years — — — — After 10 years (1) — — — — Total $ 1,202 $ 1,181 $ 1,339 $ 1,313 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years — — — — After 5 but within 10 years 500 501 513 514 After 10 years (1) 11,060 11,116 10,588 10,623 Total $ 11,560 $ 11,617 $ 11,101 $ 11,137 Total debt securities held-to-maturity $ 47,942 $ 47,907 $ 45,667 $ 45,555 (1) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (2) Includes corporate and asset-backed securities. Recognition and Measurement of OTTI The following tables present total OTTI recognized in earnings: OTTI on Investments and Other assets Three months ended In millions of dollars AFS (1) HTM Other Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ — $ — $ — $ — Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ — $ — $ — $ — Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise 11 1 — 12 Total impairment losses recognized in earnings $ 11 $ 1 $ — $ 12 (1) Includes OTTI on non-marketable equity securities. OTTI on Investments and Other assets Three months ended In millions of dollars AFS (1)(2) HTM Other (3) Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 1 $ — $ — $ 1 Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 1 $ — $ — $ 1 Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise and FX losses 195 7 262 464 Total impairment losses recognized in earnings $ 196 $ 7 $ 262 $ 465 (1) Includes OTTI on non-marketable equity securities. (2) Includes a $160 million impairment related to AFS securities affected by changes in the Venezuela exchange rate during the three months ended March 31, 2016 . (3) The impairment charge is related to the carrying value of an equity investment. The following are three-month rollforwards of the credit-related impairments recognized in earnings for AFS and HTM debt securities held that the Company does not intend to sell nor likely will be required to sell: Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2016 balance Credit Credit Reductions due to March 31, 2017 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities — — — — — Corporate 5 — — (1 ) 4 All other debt securities 22 — — — 22 Total OTTI credit losses recognized for AFS debt securities $ 31 $ — $ — $ (1 ) $ 30 HTM debt securities Mortgage-backed securities (1) $ 101 $ — $ — $ (4 ) $ 97 State and municipal 3 — — — 3 Total OTTI credit losses recognized for HTM debt securities $ 104 $ — $ — $ (4 ) $ 100 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2015 balance Credit Credit Reductions due to Mar. 31, 2016 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 12 — — (8 ) 4 Foreign government securities 5 — — — 5 Corporate 9 1 — (3 ) 7 All other debt securities 47 — — (4 ) 43 Total OTTI credit losses recognized for AFS debt securities $ 73 $ 1 $ — $ (15 ) $ 59 HTM debt securities Mortgage-backed securities (1) $ 132 $ — $ — $ — $ 132 State and municipal 4 — — — 4 Total OTTI credit losses recognized for HTM debt securities $ 136 $ — $ — $ — $ 136 (1) Primarily consists of Alt-A securities. Investments in Alternative Investment Funds That Calculate Net Asset Value The Company holds investments in certain alternative investment funds that calculate net asset value (NAV), or its equivalent, including hedge funds, private equity funds, funds of funds and real estate funds, as provided by third-party asset managers. Investments in such funds are generally classified as non-marketable equity securities carried at fair value. The fair values of these investments are estimated using the NAV of the Company’s ownership interest in the funds. Some of these investments are in “covered funds” for purposes of the Volcker Rule, which prohibits certain proprietary investment activities and limits the ownership of, and relationships with, covered funds. On April 21, 2017, Citi’s request for extension of the permitted holding period under the Volcker Rule for certain of its investments in illiquid funds was approved, allowing the Company to hold such investments until the earlier of 5 years from the July 21, 2017 expiration date of the general conformance period, or the date such investments mature or are otherwise conformed with the Volcker Rule. Fair value Unfunded Redemption frequency (if currently eligible) monthly, quarterly, annually Redemption notice period In millions of dollars March 31, December 31, 2016 March 31, December 31, 2016 Hedge funds $ 3 $ 4 $ — $ — Generally quarterly 10–95 days Private equity funds (1)(2) 359 348 82 82 — — Real estate funds (2)(3) 54 56 21 20 — — Total $ 416 $ 408 $ 103 $ 102 — — (1) Private equity funds include funds that invest in infrastructure, emerging markets and venture capital. (2) With respect to the Company’s investments in private equity funds and real estate funds, distributions from each fund will be received as the underlying assets held by these funds are liquidated. It is estimated that the underlying assets of these funds will be liquidated over a period of several years as market conditions allow. Private equity and real estate funds do not allow redemption of investments by their investors. Investors are permitted to sell or transfer their investments, subject to the approval of the general partner or investment manager of these funds, which generally may not be unreasonably withheld. (3) Includes several real estate funds that invest primarily in commercial real estate in the U.S., Europe and Asia.

LOANS

LOANS	3 Months Ended
	Mar. 31, 2017
Loans and Leases Receivable Disclosure [Abstract]
LOANS	LOANS Citigroup loans are reported in two categories—consumer and corporate. These categories are classified primarily according to the segment and subsegment that manage the loans. For additional information regarding Citi’s consumer and corporate loans, including related accounting policies, see Note 14 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Consumer Loans Consumer loans represent loans and leases managed primarily by GCB and Corporate/Other . The following table provides Citi’s consumer loans by loan type: In millions of dollars March 31, 2017 December 31, 2016 In U.S. offices Mortgage and real estate (1) $ 71,170 $ 72,957 Installment, revolving credit, and other 3,252 3,395 Cards 125,799 132,654 Commercial and industrial 7,434 7,159 $ 207,655 $ 216,165 In offices outside the U.S. Mortgage and real estate (1) $ 43,822 $ 42,803 Installment, revolving credit, and other 26,014 24,887 Cards 24,497 23,783 Commercial and industrial 17,728 16,568 Lease financing 83 81 $ 112,144 $ 108,122 Total consumer loans $ 319,799 $ 324,287 Net unearned income $ 757 $ 776 Consumer loans, net of unearned income $ 320,556 $ 325,063 (1) Loans secured primarily by real estate. The Company sold and/or reclassified to held-for-sale $2.3 billion and $2.7 billion of consumer loans during the three months ended March 31, 2017 and 2016 , respectively. Consumer Loan Delinquency and Non-Accrual Details at March 31, 2017 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 50,423 $ 447 $ 299 $ 1,368 $ 52,537 $ 763 $ 1,117 Home equity loans (6)(7) 16,694 233 404 — 17,331 848 — Credit cards 123,638 1,362 1,433 — 126,433 — 1,433 Installment and other 3,537 46 18 — 3,601 24 1 Commercial banking loans 9,128 18 68 — 9,214 291 12 Total $ 203,420 $ 2,106 $ 2,222 $ 1,368 $ 209,116 $ 1,926 $ 2,563 In offices outside North America Residential first mortgages (5) $ 36,624 $ 245 $ 156 $ — $ 37,025 $ 400 $ — Credit cards 23,272 394 331 — 23,997 272 242 Installment and other 24,088 295 123 — 24,506 149 — Commercial banking loans 25,726 91 93 — 25,910 208 — Total $ 109,710 $ 1,025 $ 703 $ — $ 111,438 $ 1,029 $ 242 Total GCB and Corporate/Other consumer $ 313,130 $ 3,131 $ 2,925 $ 1,368 $ 320,554 $ 2,955 $ 2,805 Other (8) 2 — — — 2 — — Total Citigroup $ 313,132 $ 3,131 $ 2,925 $ 1,368 $ 320,556 $ 2,955 $ 2,805 (1) Loans less than 30 days past due are presented as current. (2) Includes $28 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.2 billion and 90 days or more past due of $1.2 billion . (5) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics. Consumer Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 50,766 $ 522 $ 371 $ 1,474 $ 53,133 $ 848 $ 1,227 Home equity loans (6)(7) 18,767 249 438 — 19,454 914 — Credit cards 130,327 1,465 1,509 — 133,301 — 1,509 Installment and other 4,486 106 38 — 4,630 70 2 Commercial banking loans 8,876 23 74 — 8,973 328 14 Total $ 213,222 $ 2,365 $ 2,430 $ 1,474 $ 219,491 $ 2,160 $ 2,752 In offices outside North America Residential first mortgages (5) $ 35,862 $ 206 $ 135 $ — $ 36,203 $ 360 $ — Credit cards 22,363 368 324 — 23,055 258 239 Installment and other 22,683 264 126 — 23,073 163 — Commercial banking loans 23,054 72 112 — 23,238 217 — Total $ 103,962 $ 910 $ 697 $ — $ 105,569 $ 998 $ 239 Total GCB and Corporate/Other consumer $ 317,184 $ 3,275 $ 3,127 $ 1,474 $ 325,060 $ 3,158 $ 2,991 Other (8) 3 — — — 3 — — Total Citigroup $ 317,187 $ 3,275 $ 3,127 $ 1,474 $ 325,063 $ 3,158 $ 2,991 (1) Loans less than 30 days past due are presented as current. (2) Includes $29 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.2 billion and 90 days or more past due of $1.3 billion . (5) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics. Consumer Credit Scores (FICO) The following tables provide details on the FICO scores for Citi’s U.S. consumer loan portfolio (commercial banking loans are excluded from the table since they are business based and FICO scores are not a primary driver in their credit evaluation). FICO scores are updated monthly for substantially all of the portfolio or, otherwise, on a quarterly basis for the remaining portfolio. FICO score distribution in U.S. portfolio (1)(2) March 31, 2017 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,643 $ 2,323 $ 43,848 Home equity loans 1,650 1,330 13,935 Credit cards 8,631 11,270 103,156 Installment and other 281 274 2,479 Total $ 13,205 $ 15,197 $ 163,418 FICO score distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,744 $ 2,422 $ 44,279 Home equity loans 1,750 1,418 14,743 Credit cards 8,310 11,320 110,522 Installment and other 284 271 2,601 Total $ 13,088 $ 15,431 $ 172,145 (1) Excludes loans guaranteed by U.S. government entities, loans subject to long-term standby commitments (LTSC) with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where FICO was not available. Such amounts are not material. Loan to Value (LTV) Ratios The following tables provide details on the LTV ratios for Citi’s U.S. consumer mortgage portfolios. LTV ratios are updated monthly using the most recent Core Logic Home Price Index data available for substantially all of the portfolio applied at the Metropolitan Statistical Area level, if available, or the state level if not. The remainder of the portfolio is updated in a similar manner using the Federal Housing Finance Agency indices. LTV distribution in U.S. portfolio (1)(2) March 31, 2017 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 45,335 $ 3,358 $ 312 Home equity loans 12,344 3,305 1,183 Total $ 57,679 $ 6,663 $ 1,495 LTV distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 45,849 $ 3,467 $ 324 Home equity loans 12,869 3,653 1,305 Total $ 58,718 $ 7,120 $ 1,629 (1) Excludes loans guaranteed by U.S. government entities, loans subject to LTSCs with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where LTV was not available. Such amounts are not material. Impaired Consumer Loans The following tables present information about impaired consumer loans and interest income recognized on impaired consumer loans: Three months ended March 31, Balance at March 31, 2017 2017 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income (5) Interest income (5) Mortgage and real estate Residential first mortgages $ 3,632 $ 3,995 $ 402 $ 4,116 $ 36 $ 61 Home equity loans 1,219 1,720 281 1,289 8 9 Credit cards 1,824 1,858 588 1,813 38 41 Installment and other Individual installment and other 391 411 176 449 8 7 Commercial banking loans 507 710 122 549 6 2 Total $ 7,573 $ 8,694 $ 1,569 $ 8,216 $ 96 $ 120 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $680 million of residential first mortgages, $388 million of home equity loans and $82 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. (5) Includes amounts recognized on both an accrual and cash basis. Balance, December 31, 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Mortgage and real estate Residential first mortgages $ 3,786 $ 4,157 $ 540 $ 4,632 Home equity loans 1,298 1,824 189 1,326 Credit cards 1,747 1,781 566 1,831 Installment and other Individual installment and other 455 481 215 475 Commercial banking loans 513 744 98 538 Total $ 7,799 $ 8,987 $ 1,608 $ 8,802 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $740 million of residential first mortgages, $406 million of home equity loans and $97 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. Consumer Troubled Debt Restructurings At and for the three months ended March 31, 2017 In millions of dollars except number of loans modified Number of Post- (1)(2) Deferred (3) Contingent (4) Principal (5) Average North America Residential first mortgages 966 $ 130 $ 3 $ — $ 1 1 % Home equity loans 679 56 3 — — 1 Credit cards 59,337 231 — — — 17 Installment and other revolving 221 2 — — — 5 Commercial markets (6) 26 5 — — — — Total (8) 61,229 $ 424 $ 6 $ — $ 1 International Residential first mortgages 613 27 — — — — % Credit cards 25,237 85 — — 2 14 Installment and other revolving 11,307 60 — — 4 7 Commercial markets (6) 32 13 — — — 2 Total (8) 37,189 $ 185 $ — $ — $ 6 At and for the three months ended March 31, 2016 In millions of dollars except number of loans modified Number of loans modified Post- modification recorded investment (1)(7) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average interest rate reduction North America Residential first mortgages 1,468 $ 212 $ 2 $ — $ 1 1 % Home equity loans 858 30 — — — 3 Credit cards 49,109 188 — — — 17 Installment and other revolving 1,385 12 — — — 14 Commercial markets (6) 23 5 — — — — Total (8) 52,843 $ 447 $ 2 $ — $ 1 International Residential first mortgages 419 15 — — — — % Credit cards 52,207 123 — — 2 13 Installment and other revolving 21,644 82 — — 2 7 Commercial markets (6) 28 20 — — — — Total (8) 74,298 $ 240 $ — $ — $ 4 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 15 million of residential first mortgages and $ 6 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended March 31, 2017 . These amounts include $ 9 million of residential first mortgages and $ 6 million of home equity loans that were newly classified as TDRs in the three months ended March 31, 2017 , based on previously received OCC guidance. (3) Represents portion of contractual loan principal that is non-interest bearing, but still due from the borrower. Such deferred principal is charged off at the time of permanent modification to the extent that the related loan balance exceeds the underlying collateral value. (4) Represents portion of contractual loan principal that is non-interest bearing and, depending upon borrower performance, eligible for forgiveness. (5) Represents portion of contractual loan principal that was forgiven at the time of permanent modification. (6) Commercial banking loans are generally borrower-specific modifications and incorporate changes in the amount and/or timing of principal and/or interest. (7) Post-modification balances in North America include $ 20 million of residential first mortgages and $ 5 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended March 31, 2016 . These amounts include $ 14 million of residential first mortgages and $ 5 million of home equity loans that were newly classified as TDRs in the three months ended March 31, 2016 , based on previously received OCC guidance. (8) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs. The following table presents consumer TDRs that defaulted for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. Three months ended March 31, In millions of dollars 2017 2016 North America Residential first mortgages $ 51 $ 87 Home equity loans 9 9 Credit cards 52 49 Installment and other revolving — 2 Commercial banking 2 1 Total $ 114 $ 148 International Residential first mortgages $ 2 $ 3 Credit cards 42 37 Installment and other revolving 23 22 Commercial banking — 3 Total $ 67 $ 65 Corporate Loans Corporate loans represent loans and leases managed by ICG . The following table presents information by corporate loan type: In millions of dollars March 31, December 31, In U.S. offices Commercial and industrial $ 49,845 $ 49,586 Financial institutions 35,734 35,517 Mortgage and real estate (1) 40,052 38,691 Installment, revolving credit and other 32,212 34,501 Lease financing 1,511 1,518 $ 159,354 $ 159,813 In offices outside the U.S. Commercial and industrial $ 87,258 $ 81,882 Financial institutions 33,763 26,886 Mortgage and real estate (1) 5,527 5,363 Installment, revolving credit and other 16,576 19,965 Lease financing 253 251 Governments and official institutions 5,970 5,850 $ 149,347 $ 140,197 Total corporate loans $ 308,701 $ 300,010 Net unearned income (662 ) (704 ) Corporate loans, net of unearned income $ 308,039 $ 299,306 (1) Loans secured primarily by real estate. The Company sold and/or reclassified to held-for-sale $0.5 billion of corporate loans during both the three months ended March 31, 2017 and 2016. The Company did not have significant purchases of corporate loans classified as held-for-investment for the three months ended March 31, 2017 or 2016. Corporate Loan Delinquency and Non-Accrual Details at March 31, 2017 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 170 $ — $ 170 $ 1,692 $ 132,583 $ 134,445 Financial institutions 215 18 233 301 67,478 68,012 Mortgage and real estate 211 — 211 181 45,172 45,564 Leases 98 8 106 67 1,591 1,764 Other 427 3 430 98 53,719 54,247 Loans at fair value 4,007 Purchased distressed loans — Total $ 1,121 $ 29 $ 1,150 $ 2,339 $ 300,543 $ 308,039 Corporate Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 143 $ 52 $ 195 $ 1,909 $ 127,012 $ 129,116 Financial institutions 119 2 121 185 61,254 61,560 Mortgage and real estate 148 137 285 139 43,607 44,031 Leases 27 8 35 56 1,678 1,769 Other 349 12 361 132 58,880 59,373 Loans at fair value 3,457 Purchased distressed loans — Total $ 786 $ 211 $ 997 $ 2,421 $ 292,431 $ 299,306 (1) Corporate loans that are 90 days past due are generally classified as non-accrual. Corporate loans are considered past due when principal or interest is contractually due but unpaid. (2) Non-accrual loans generally include those loans that are ≥ 90 days past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful. (3) Corporate loans are past due when principal or interest is contractually due but unpaid. Loans less than 30 days past due are presented as current. (4) Total loans include loans at fair value, which are not included in the various delinquency columns. Corporate Loans Credit Quality Indicators Recorded investment in loans (1) In millions of dollars March 31, December 31, Investment grade (2) Commercial and industrial $ 90,753 $ 85,369 Financial institutions 55,422 49,915 Mortgage and real estate 19,901 18,718 Leases 1,169 1,303 Other 47,307 51,930 Total investment grade $ 214,552 $ 207,235 Non-investment grade (2) Accrual Commercial and industrial $ 41,999 $ 41,838 Financial institutions 12,288 11,459 Mortgage and real estate 1,865 1,821 Leases 528 410 Other 6,843 7,312 Non-accrual Commercial and industrial 1,692 1,909 Financial institutions 301 185 Mortgage and real estate 181 139 Leases 67 56 Other 98 132 Total non-investment grade $ 65,862 $ 65,261 Private bank loans managed on a delinquency basis (2) $ 23,618 $ 23,353 Loans at fair value 4,007 3,457 Corporate loans, net of unearned income $ 308,039 $ 299,306 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Held-for-investment loans are accounted for on an amortized cost basis. Non-Accrual Corporate Loans The following tables present non-accrual loan information by corporate loan type and interest income recognized on non-accrual corporate loans: March 31, 2017 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,692 $ 2,040 $ 332 $ 1,876 $ 2 Financial institutions 301 324 37 217 — Mortgage and real estate 181 309 9 168 — Lease financing 67 67 4 60 — Other 98 205 — 88 — Total non-accrual corporate loans $ 2,339 $ 2,945 $ 382 $ 2,409 $ 2 December 31, 2016 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Non-accrual corporate loans Commercial and industrial $ 1,909 $ 2,259 $ 362 $ 1,919 Financial institutions 185 192 16 183 Mortgage and real estate 139 250 10 174 Lease financing 56 56 4 44 Other 132 197 — 87 Total non-accrual corporate loans $ 2,421 $ 2,954 $ 392 $ 2,407 March 31, 2017 December 31, 2016 In millions of dollars Recorded investment (1) Related specific allowance Recorded investment (1) Related specific allowance Non-accrual corporate loans with valuation allowances Commercial and industrial $ 1,103 $ 332 $ 1,343 $ 362 Financial institutions 87 37 45 16 Mortgage and real estate 35 9 41 10 Lease financing 53 4 55 4 Other 1 — 1 — Total non-accrual corporate loans with specific allowance $ 1,279 $ 382 $ 1,485 $ 392 Non-accrual corporate loans without specific allowance Commercial and industrial $ 589 $ 566 Financial institutions 214 140 Mortgage and real estate 146 98 Lease financing 14 1 Other 97 131 Total non-accrual corporate loans without specific allowance $ 1,060 N/A $ 936 N/A (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Average carrying value represents the average recorded investment balance and does not include related specific allowance. (3) Interest income recognized for the three months ended March 31, 2016 was $13 million . Corporate Troubled Debt Restructurings At and for the three months ended March 31, 2017 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 55 $ — $ — $ 55 Financial institutions 15 — — 15 Mortgage and real estate 1 — — 1 Total $ 71 $ — $ — $ 71 At and for the three months ended March 31, 2016 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 98 $ — $ — $ 98 Mortgage and real estate 4 — — 4 Total $ 102 $ — $ — $ 102 (1) TDRs involving changes in the amount or timing of principal payments may involve principal forgiveness or deferral of periodic and/or final principal payments. Because forgiveness of principal is rare for corporate loans, modifications typically have little to no impact on the loans’ projected cash flows and thus little to no impact on the allowance established for the loans. Charge-offs for amounts deemed uncollectable may be recorded at the time of the restructuring or may have already been recorded in prior periods such that no charge-off is required at the time of the modification. (2) TDRs involving changes in the amount or timing of interest payments may involve a below-market interest rate. The following table presents total corporate loans modified in a TDR as well as those TDRs that defaulted and for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. In millions of dollars TDR balances at March 31, 2017 TDR loans in payment default during the three months ended March 31, 2017 TDR balances at March 31, 2016 TDR loans in payment default during the three months ended March 31, 2016 Commercial and industrial $ 390 $ 9 $ 219 $ — Loans to financial institutions 24 3 2 — Mortgage and real estate 84 — 139 — Other 177 — 303 — Total (1) $ 675 $ 12 $ 663 $ — (1) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs.

ALLOWANCE FOR CREDIT LOSSES

ALLOWANCE FOR CREDIT LOSSES	3 Months Ended
	Mar. 31, 2017
Loans and Leases Receivable Disclosure [Abstract]
ALLOWANCE FOR CREDIT LOSSES	ALLOWANCE FOR CREDIT LOSSES Three months ended March 31, In millions of dollars 2017 2016 Allowance for loan losses at beginning of period $ 12,060 $ 12,626 Gross credit losses (2,144 ) (2,143 ) Gross recoveries (1) 435 419 Net credit losses (NCLs) $ (1,709 ) $ (1,724 ) NCLs $ 1,709 $ 1,724 Net reserve builds (releases) (20 ) 42 Net specific reserve builds (releases) (14 ) 120 Total provision for loan losses $ 1,675 $ 1,886 Other, net (see table below) 4 (76 ) Allowance for loan losses at end of period $ 12,030 $ 12,712 Allowance for credit losses on unfunded lending commitments at beginning of period $ 1,418 $ 1,402 Provision (release) for unfunded lending commitments (43 ) 71 Other, net 2 — Allowance for credit losses on unfunded lending commitments at end of period (2) $ 1,377 $ 1,473 Total allowance for loans, leases, and unfunded lending commitments $ 13,407 $ 14,185 (1) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful. (2) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. Other, net details Three months ended March 31, In millions of dollars 2017 2016 Sales or transfers of various consumer loan portfolios to held-for-sale Transfer of real estate loan portfolios $ (37 ) $ (29 ) Transfer of other loan portfolios (124 ) (119 ) Sales or transfers of various consumer loan portfolios to held-for-sale $ (161 ) $ (148 ) FX translation, consumer 164 63 Other 1 9 Other, net $ 4 $ (76 ) Allowance for Credit Losses and Investment in Loans Three Months Ended March 31, 2017 March 31, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,702 $ 9,358 $ 12,060 $ 2,791 $ 9,835 $ 12,626 Charge-offs (103 ) (2,041 ) (2,144 ) (223 ) (1,920 ) (2,143 ) Recoveries 66 369 435 13 406 419 Replenishment of net charge-offs 37 1,672 1,709 210 1,514 1,724 Net reserve builds (releases) (166 ) 146 (20 ) 4 38 42 Net specific reserve builds (releases) (12 ) (2 ) (14 ) 101 19 120 Other 11 (7 ) 4 9 (85 ) (76 ) Ending balance $ 2,535 $ 9,495 $ 12,030 $ 2,905 $ 9,807 $ 12,712 Three Months Ended March 31, 2017 December 31, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses Determined in accordance with ASC 450 $ 2,153 $ 7,921 $ 10,074 $ 2,310 $ 7,744 $ 10,054 Determined in accordance with ASC 310-10-35 382 1,569 1,951 392 1,608 2,000 Determined in accordance with ASC 310-30 — 5 5 — 6 6 Total allowance for loan losses $ 2,535 $ 9,495 $ 12,030 $ 2,702 $ 9,358 $ 12,060 Loans, net of unearned income Loans collectively evaluated for impairment in accordance with ASC 450 $ 301,561 $ 312,761 $ 614,322 $ 293,218 $ 317,048 $ 610,266 Loans individually evaluated for impairment in accordance with ASC 310-10-35 2,471 7,573 10,044 2,631 7,799 10,430 Loans acquired with deteriorated credit quality in accordance with ASC 310-30 — 194 194 — 187 187 Loans held at fair value 4,007 28 4,035 3,457 29 3,486 Total loans, net of unearned income $ 308,039 $ 320,556 $ 628,595 $ 299,306 $ 325,063 $ 624,369

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS For additional information regarding Citi’s goodwill impairment testing process, see Notes 1 and 16 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Goodwill The changes in Goodwill were as follows: In millions of dollars Balance, December 31, 2016 $ 21,659 Foreign exchange translation and other 634 Impairment of goodwill (28 ) Balance at March 31, 2017 $ 22,265 Effective January 1, 2017, the mortgage servicing business in North America GCB was reorganized and is now reported as part of Corporate/Other . Goodwill was allocated to the transferred business based on its relative fair value to the legacy North America GCB reporting unit. An interim test was performed under both the legacy and new reporting structures, which resulted in full impairment of the $28 million of allocated goodwill upon transfer to Citi Holdings-REL. The impairment was recorded as an operating expense in the first quarter of 2017. Further, the interim test performed in the fourth quarter of 2016 indicated that the fair value of the Citi Holdings—Consumer Latin America reporting unit only marginally exceeded its carrying value. An updated interim test was performed during the first quarter of 2017, with a minimal change in results. While there was no indication of impairment, the $16 million of goodwill present in Citi Holdings—Consumer Latin America may be particularly sensitive to further deterioration in economic conditions. The fair value as a percentage of allocated book value as of March 31, 2017 was 103% . There were no other triggering events identified during the first quarter of 2017. The fair values of all other reporting units with goodwill balances exceeded their carrying values and did not indicate a risk of impairment based on the most recent valuations. The following table shows reporting units with goodwill balances as of March 31, 2017 and the fair value as a percentage of allocated book value as of the latest impairment test: In millions of dollars Reporting unit (1) Goodwill Fair value as a % of allocated book value North America Global Consumer Banking $ 6,732 148 % Asia Global Consumer Banking 4,910 157 Latin America Global Consumer Banking 1,151 180 ICG— Banking 2,902 194 ICG— Markets and Securities Services 6,554 115 Citi Holdings — Consumer Latin America (2) 16 103 Total as of March 31, 2017 $ 22,265 (1) Other Citi Holdings reporting units, including Citi Holdings—REL, are excluded from the table as there is no goodwill allocated to them. (2) All Citi Holdings reporting units are presented in the Corporate/Othe r segment beginning in the first quarter of 2017. Intangible Assets The components of intangible assets were as follows: March 31, 2017 December 31, 2016 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 5,703 $ 4,049 $ 1,654 $ 8,215 $ 6,549 $ 1,666 Credit card contract related intangibles (1) 5,044 2,159 2,885 5,149 2,177 2,972 Core deposit intangibles 776 750 26 801 771 30 Other customer relationships 480 275 205 474 272 202 Present value of future profits 34 29 5 31 27 4 Indefinite-lived intangible assets 227 — 227 210 — 210 Other 170 159 11 504 474 30 Intangible assets (excluding MSRs) $ 12,434 $ 7,421 $ 5,013 $ 15,384 $ 10,270 $ 5,114 Mortgage servicing rights (MSRs) (2) 567 — 567 1,564 — 1,564 Total intangible assets $ 13,001 $ 7,421 $ 5,580 $ 16,948 $ 10,270 $ 6,678 The changes in intangible assets were as follows: Net carrying Net carrying amount at In millions of dollars December 31, Acquisitions/ divestitures Amortization FX translation and other March 31, Purchased credit card relationships $ 1,666 $ 20 $ (33 ) $ 1 $ 1,654 Credit card contract related intangibles (1) 2,972 9 (98 ) 2 2,885 Core deposit intangibles 30 — (6 ) 2 26 Other customer relationships 202 — (6 ) 9 205 Present value of future profits 4 — — 1 5 Indefinite-lived intangible assets 210 — — 17 227 Other 30 (14 ) (4 ) (1 ) 11 Intangible assets (excluding MSRs) $ 5,114 $ 15 $ (147 ) $ 31 $ 5,013 Mortgage servicing rights (MSRs) (2) 1,564 567 Total intangible assets $ 6,678 $ 5,580 (1) Primarily reflects contract-related intangibles associated with the American Airlines, Sears, The Home Depot, Costco and AT&T credit card program agreements, which represented 96% and 97% of the aggregate net carrying amount at March 31, 2017 and December 31, 2016, respectively. (2) For additional information on Citi’s MSRs, including the rollforward for the three months ended March 31, 2017, see Note 18 to the Consolidated Financial Statements.

DEBT

DEBT	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
DEBT	DEBT For additional information regarding Citi’s short-term borrowings and long-term debt, see Note 17 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Short-Term Borrowings In millions of dollars March 31, December 31, Balance Balance Commercial paper $ 10,088 $ 9,989 Other borrowings (1) 16,039 20,712 Total $ 26,127 $ 30,701 (1) Includes borrowings from Federal Home Loan Banks and other market participants. At March 31, 2017 and December 31, 2016 , collateralized short-term advances from the Federal Home Loan Banks were $6.3 billion and $12.0 billion , respectively. Long-Term Debt In millions of dollars March 31, December 31, 2016 Citigroup Inc. (1) $ 141,626 $ 147,333 Bank (2) 51,085 49,454 Broker-dealer (3) 15,819 9,391 Total $ 208,530 $ 206,178 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At March 31, 2017 and December 31, 2016 , collateralized long-term advances from the Federal Home Loan Banks were $20.3 billion and $21.6 billion , respectively. (3) Represents broker-dealer subsidiaries that are consolidated into Citigroup Inc., the parent holding company. Long-term debt outstanding includes trust preferred securities with a balance sheet carrying value of $1.7 billion at both March 31, 2017 and December 31, 2016 . The following table summarizes Citi’s outstanding trust preferred securities at March 31, 2017 : Junior subordinated debentures owned by trust Trust Issuance date Securities issued Liquidation value (1) Coupon rate (2) Common shares issued to parent Amount Maturity Redeemable by issuer beginning In millions of dollars, except share amounts Citigroup Capital III Dec. 1996 194,053 $ 194 7.625 % 6,003 $ 200 Dec. 1, 2036 Not redeemable Citigroup Capital XIII Sept. 2010 89,840,000 2,246 3 mo LIBOR + 637 bps 1,000 2,246 Oct. 30, 2040 Oct. 30, 2015 Citigroup Capital XVIII June 2007 99,901 125 6.829 50 125 June 28, 2067 June 28, 2017 Total obligated $ 2,565 $ 2,571 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semiannually for Citigroup Capital III and Citigroup Capital XVIII and quarterly for Citigroup Capital XIII. (1) Represents the notional value received by investors from the trusts at the time of issuance. (2) In each case, the coupon rate on the subordinated debentures is the same as that on the trust preferred securities.

CHANGES IN ACCUMULATED OTHER CO

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	3 Months Ended
	Mar. 31, 2017
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) were as follows: In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) Foreign (4) Accumulated Balance, December 31, 2016 $ (799 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (32,381 ) Other comprehensive income before reclassifications 334 (55 ) 24 (49 ) 1,465 1,719 Increase (decrease) due to amounts reclassified from AOCI (114 ) (5 ) (26 ) 37 (147 ) (255 ) Change, net of taxes $ 220 $ (60 ) $ (2 ) $ (12 ) $ 1,318 $ 1,464 Balance at March 31, 2017 $ (579 ) $ (412 ) $ (562 ) $ (5,176 ) $ (24,188 ) $ (30,917 ) In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) Foreign (4) Accumulated Balance, December 31, 2015 $ (907 ) $ — $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,344 ) Adjustment to opening balance, net of taxes (1) — (15 ) — — — (15 ) Adjusted balance, beginning of period (907 ) (15 ) (617 ) (5,116 ) (22,704 ) (29,359 ) Other comprehensive income before reclassifications 2,026 192 291 (500 ) 654 2,663 Increase (decrease) due to amounts reclassified from AOCI 8 1 26 35 — 70 Change, net of taxes $ 2,034 $ 193 $ 317 $ (465 ) $ 654 $ 2,733 Balance, March 31, 2016 $ 1,127 $ 178 $ (300 ) $ (5,581 ) $ (22,050 ) $ (26,626 ) (1) Beginning in the first quarter of 2016, changes in DVA are reflected as a component of AOCI, pursuant to the early adoption of only the provisions of ASU 2016-01 relating to the presentation of DVA on fair value option liabilities. See Note 1 to the Consolidated Financial Statements for further information regarding this change. (2) Primarily driven by Citigroup’s pay fixed/receive floating interest rate swap programs that hedge the floating rates on liabilities. (3) Primarily reflects adjustments based on the quarterly actuarial valuations of the Company’s Significant pension and postretirement plans, annual actuarial valuations of all other plans, and amortization of amounts previously recognized in other comprehensive income. (4) Primarily reflects the movements in (by order of impact) the Mexican peso, Korean Won, and Japanese Yen against the U.S. dollar, and changes in related tax effects and hedges for the quarter ended March 31, 2017 . Primarily reflects the movements in (by order of impact) the Japanese Yen, euro, and Brazilian real against the U.S. dollar, and changes in related tax effects and hedges for the quarter ended March 31, 2016 . The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows: In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2016 $ (42,035 ) $ 9,654 $ (32,381 ) Change in net unrealized gains (losses) on investment securities 346 (126 ) 220 Debt valuation adjustment (DVA) (95 ) 35 (60 ) Cash flow hedges 1 (3 ) (2 ) Benefit plans (2 ) (10 ) (12 ) Foreign currency translation adjustment 1,468 (150 ) 1,318 Change $ 1,718 $ (254 ) $ 1,464 Balance, March 31, 2017 $ (40,317 ) $ 9,400 $ (30,917 ) In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2015 $ (38,440 ) $ 9,096 $ (29,344 ) Adjustment to opening balance (1) (26 ) 11 (15 ) Adjusted balance, beginning of period (38,466 ) 9,107 (29,359 ) Change in net unrealized gains (losses) on investment securities 3,224 (1,190 ) 2,034 Debt valuation adjustment (DVA) 307 (114 ) 193 Cash flow hedges 481 (164 ) 317 Benefit plans (727 ) 262 (465 ) Foreign currency translation adjustment 513 141 654 Change $ 3,798 $ (1,065 ) $ 2,733 Balance, March 31, 2016 $ (34,668 ) $ 8,042 $ (26,626 ) (1) Represents the ($15) million adjustment related to the initial adoption of ASU 2016-01. See Note 1 to the Consolidated Financial Statements. The Company recognized pretax gain (loss) related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Three months ended March 31, In millions of dollars 2017 2016 Realized (gains) losses on sales of investments $ (192 ) $ (186 ) OTTI gross impairment losses 12 203 Subtotal, pretax $ (180 ) $ 17 Tax effect 66 (9 ) Net realized (gains) losses on investment securities, after-tax (1) $ (114 ) $ 8 Realized DVA (gains) losses on fair value option liabilities $ (8 ) $ 1 Subtotal, pretax $ (8 ) $ 1 Tax effect 3 — Net realized debt valuation adjustment, after-tax $ (5 ) $ 1 Interest rate contracts $ (44 ) $ 16 Foreign exchange contracts 3 26 Subtotal, pretax $ (41 ) $ 42 Tax effect 15 (16 ) Amortization of cash flow hedges, after-tax (2) $ (26 ) $ 26 Amortization of unrecognized Prior service cost (benefit) $ (10 ) $ (10 ) Net actuarial loss 67 66 Curtailment/settlement impact (3) — (2 ) Subtotal, pretax $ 57 $ 54 Tax effect (20 ) (19 ) Amortization of benefit plans, after-tax (3) $ 37 $ 35 Foreign currency translation adjustment $ (232 ) $ — Tax effect 85 — Foreign currency translation adjustment $ (147 ) $ — Total amounts reclassified out of AOCI, pretax $ (404 ) $ 114 Total tax effect 149 (44 ) Total amounts reclassified out of AOCI, after-tax $ (255 ) $ 70 (1) The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses on the Consolidated Statement of Income. See Note 12 to the Consolidated Financial Statements for additional details. (2) See Note 19 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details.

SECURITIZATIONS AND VARIABLE IN

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	3 Months Ended
	Mar. 31, 2017
Securitizations and Variable Interest Entities [Abstract]
SECURITIZATIONS AND VARIABLE INTEREST ENTITIES	SECURITIZATIONS AND VARIABLE INTEREST ENTITIES For additional information regarding Citi’s use of special purpose entities (SPEs) and variable interest entities (VIEs), see Note 21 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Citigroup’s involvement with consolidated and unconsolidated VIEs with which the Company holds significant variable interests or has continuing involvement through servicing a majority of the assets in a VIE is presented below: As of March 31, 2017 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 46,993 $ 46,993 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored (5) 117,210 — 117,210 2,766 — — 74 2,840 Non-agency-sponsored 20,164 1,037 19,127 284 35 — 1 320 Citi-administered asset-backed commercial paper conduits (ABCP) 19,120 19,120 — — — — — — Collateralized loan obligations (CLOs) 18,246 — 18,246 5,071 — — 64 5,135 Asset-based financing 50,939 742 50,197 15,707 583 4,923 — 21,213 Municipal securities tender option bond trusts (TOBs) 6,927 2,659 4,268 8 — 2,914 — 2,922 Municipal investments 18,463 15 18,448 2,507 3,639 2,561 — 8,707 Client intermediation 1,504 800 704 462 — 208 — 670 Investment funds 2,177 767 1,410 32 34 15 1 82 Other 767 36 731 115 11 66 44 236 Total $ 302,510 $ 72,169 $ 230,341 $ 26,952 $ 4,302 $ 10,687 $ 184 $ 42,125 As of December 31, 2016 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 50,171 $ 50,171 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 214,458 — 214,458 3,852 — — 78 3,930 Non-agency-sponsored 15,965 1,092 14,873 312 35 — 1 348 Citi-administered asset-backed commercial paper conduits (ABCP) 19,693 19,693 — — — — — — Collateralized loan obligations (CLOs) 18,886 — 18,886 5,128 — — 62 5,190 Asset-based financing 53,168 733 52,435 16,553 475 4,915 — 21,943 Municipal securities tender option bond trusts (TOBs) 7,070 2,843 4,227 40 — 2,842 — 2,882 Municipal investments 17,679 14 17,665 2,441 3,578 2,580 — 8,599 Client intermediation 515 371 144 49 — — 3 52 Investment funds 2,788 767 2,021 32 120 27 3 182 Other 1,429 607 822 116 11 58 43 228 Total $ 401,822 $ 76,291 $ 325,531 $ 28,523 $ 4,219 $ 10,422 $ 190 $ 43,354 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s March 31, 2017 and December 31, 2016 Consolidated Balance Sheet. (3) A significant unconsolidated VIE is an entity where the Company has any variable interest or continuing involvement considered to be significant, regardless of the likelihood of loss. (4) Citigroup mortgage securitizations also include agency and non-agency (private-label) re-securitization activities. These SPEs are not consolidated. See “Re-securitizations” below for further discussion. (5) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs. The previous tables do not include: • certain venture capital investments made by some of the Company’s private equity subsidiaries, as the Company accounts for these investments in accordance with the Investment Company Audit Guide (codified in ASC 946); • certain investment funds for which the Company provides investment management services and personal estate trusts for which the Company provides administrative, trustee and/or investment management services; • certain VIEs structured by third parties where the Company holds securities in inventory, as these investments are made on arm’s-length terms; • certain positions in mortgage-backed and asset-backed securities held by the Company, which are classified as Trading account assets or Investments , where the Company has no other involvement with the related securitization entity deemed to be significant (for more information on these positions, see Notes 12 and 20 to the Consolidated Financial Statements); • certain representations and warranties exposures in legacy ICG -sponsored mortgage-backed and asset-backed securitizations, where the Company has no variable interest or continuing involvement as servicer. The outstanding balance of mortgage loans securitized during 2005 to 2008 where the Company has no variable interest or continuing involvement as servicer was approximately $10 billion at March 31, 2017 and December 31, 2016 ; • certain representations and warranties exposures in Citigroup residential mortgage securitizations, where the original mortgage loan balances are no longer outstanding; and • VIEs such as trust preferred securities trusts used in connection with the Company’s funding activities. The Company does not have a variable interest in these trusts. The asset balances for consolidated VIEs represent the carrying amounts of the assets consolidated by the Company. The carrying amount may represent the amortized cost or the current fair value of the assets depending on the legal form of the asset (e.g., loan or security) and the Company’s standard accounting policies for the asset type and line of business. The asset balances for unconsolidated VIEs where the Company has significant involvement represent the most current information available to the Company. In most cases, the asset balances represent an amortized cost basis without regard to impairments, unless fair value information is readily available to the Company. The maximum funded exposure represents the balance sheet carrying amount of the Company’s investment in the VIE. It reflects the initial amount of cash invested in the VIE adjusted for any accrued interest and cash principal payments received. The carrying amount may also be adjusted for increases or declines in fair value or any impairment in value recognized in earnings. The maximum exposure of unfunded positions represents the remaining undrawn committed amount, including liquidity and credit facilities provided by the Company, or the notional amount of a derivative instrument considered to be a variable interest. In certain transactions, the Company has entered into derivative instruments or other arrangements that are not considered variable interests in the VIE (e.g., interest rate swaps, cross-currency swaps or where the Company is the purchaser of credit protection under a credit default swap or total return swap where the Company pays the total return on certain assets to the SPE). Receivables under such arrangements are not included in the maximum exposure amounts. Funding Commitments for Significant Unconsolidated VIEs—Liquidity Facilities and Loan Commitments The following table presents the notional amount of liquidity facilities and loan commitments that are classified as funding commitments in the VIE tables above: March 31, 2017 December 31, 2016 In millions of dollars Liquidity facilities Loan/equity commitments Liquidity facilities Loan/equity commitments Asset-based financing $ — $ 4,923 $ 5 $ 4,910 Municipal securities tender option bond trusts (TOBs) 2,914 — 2,842 — Municipal investments — 2,561 — 2,580 Client Intermediation — 208 — — Investment funds — 15 — 27 Other — 66 — 58 Total funding commitments $ 2,914 $ 7,773 $ 2,847 $ 7,575 Significant Interests in Unconsolidated VIEs—Balance Sheet Classification The following table presents the carrying amounts and classification of significant variable interests in unconsolidated VIEs: In billions of dollars March 31, 2017 December 31, 2016 Cash $ 0.1 $ 0.1 Trading account assets 8.1 8.0 Investments 4.4 4.4 Total loans, net of allowance 18.3 18.8 Other 0.5 1.5 Total assets $ 31.4 $ 32.8 Credit Card Securitizations Substantially all of the Company’s credit card securitization activity is through two trusts—Citibank Credit Card Master Trust (Master Trust) and the Citibank Omni Master Trust (Omni Trust), with the substantial majority through the Master Trust. These trusts are consolidated entities. The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars March 31, 2017 December 31, 2016 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 23.2 $ 22.7 Retained by Citigroup as trust-issued securities 7.5 7.4 Retained by Citigroup via non-certificated interests 16.2 20.6 Total $ 46.9 $ 50.7 The following table summarizes selected cash flow information related to Citigroup’s credit card securitizations: Three months ended March 31, In billions of dollars 2017 2016 Proceeds from new securitizations $ 2.5 $ — Pay down of maturing notes (2.0 ) (2.2 ) The weighted average maturity of the third-party term notes issued by the Master Trust was 2.5 years as of March 31, 2017 and 2.6 years as of December 31, 2016 . Master Trust Liabilities (at Par Value) In billions of dollars March 31, 2017 Dec. 31, 2016 Term notes issued to third parties $ 22.2 $ 21.7 Term notes retained by Citigroup affiliates 5.6 5.5 Total Master Trust liabilities $ 27.8 $ 27.2 The weighted average maturity of the third-party term notes issued by the Omni Trust was 1.6 years as of March 31, 2017 and 1.9 years as of December 31, 2016 . Omni Trust Liabilities (at Par Value) In billions of dollars March 31, 2017 Dec. 31, 2016 Term notes issued to third parties $ 1.0 $ 1.0 Term notes retained by Citigroup affiliates 1.9 1.9 Total Omni Trust liabilities $ 2.9 $ 2.9 Mortgage Securitizations The following table summarizes selected cash flow information related to Citigroup mortgage securitizations: 2017 2016 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- (1) Proceeds from new securitizations $ 7.2 $ 1.4 $ 10.6 $ 4.2 Contractual servicing fees received 0.1 — 0.1 — (1) The proceeds from new securitizations in 2016 include $0.5 billion related to personal loan securitizations. During the first quarter of 2017 , gains recognized on the securitization of U.S. agency-sponsored mortgages and non-agency sponsored mortgages were $29 million and $20 million , respectively. Agency and non-agency securitization gains for the quarter ended March 31, 2016 were $25 million and $9 million , respectively. Key assumptions used in measuring the fair value of retained interests at the date of sale or securitization of mortgage receivables were as follows: March 31, 2017 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 2.4% to 19.9% — — Weighted average discount rate 13.0 % — — Constant prepayment rate 3.8% to 10.5% — — Weighted average constant prepayment rate 6.2 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 6.5 to 12.2 years — — March 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 2.1% to 11.5% — — Weighted average discount rate 8.4 % — — Constant prepayment rate 9.1% to 23.3% — — Weighted average constant prepayment rate 11.8 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 3.5 to 17.5 years — — Note: Citi held no retained interests in non-agency-sponsored mortgages securitized during the first quarter of 2017 and 2016 . (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. The interests retained by the Company range from highly rated and/or senior in the capital structure to unrated and/or residual interests. The key assumptions used to value retained interests, and the sensitivity of the fair value to adverse changes of 10% and 20% in each of the key assumptions, are set forth in the tables below. The negative effect of each change is calculated independently, holding all other assumptions constant. Because the key assumptions may not be independent, the net effect of simultaneous adverse changes in the key assumptions may be less than the sum of the individual effects shown below. March 31, 2017 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.7% to 41.8% 0.0% to 4.4% 6.2% to 23.8% Weighted average discount rate 9.5 % 0.5 % 11.8 % Constant prepayment rate 6.2% to 20.7% 8.0% to 13.1% 0.5% to 23.6% Weighted average constant prepayment rate 9.8 % 12.3 % 9.0 % Anticipated net credit losses (2) NM 0.5% to 53.0% 29.7% to 62.7% Weighted average anticipated net credit losses NM 8.7 % 49.0 % Weighted average life 0.0 to 28.6 years 5.3 to 8.6 years 0.9 to 11.9 years December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.7% to 28.2% 0.0% to 8.1% 5.1% to 26.4% Weighted average discount rate 9.0 % 2.1 % 13.1 % Constant prepayment rate 6.8% to 22.8% 4.2% to 14.7% 0.5% to 37.5% Weighted average constant prepayment rate 10.2 % 11.0 % 10.8 % Anticipated net credit losses (2) NM 0.5% to 85.6% 8.0% to 63.7% Weighted average anticipated net credit losses NM 31.4 % 48.3 % Weighted average life 0.2 to 28.8 years 5.0 to 8.5 years 1.2 to 12.1 years (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. March 31, 2017 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 1,211 $ 30 $ 168 Discount rates Adverse change of 10% $ (42 ) $ (8 ) $ (8 ) Adverse change of 20% (80 ) (16 ) (15 ) Constant prepayment rate Adverse change of 10% (33 ) (2 ) (3 ) Adverse change of 20% (69 ) (3 ) (7 ) Anticipated net credit losses Adverse change of 10% NM (7 ) (1 ) Adverse change of 20% NM (14 ) (2 ) December 31, 2016 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 2,258 $ 26 $ 161 Discount rates Adverse change of 10% $ (71 ) $ (7 ) $ (8 ) Adverse change of 20% (138 ) (14 ) (16 ) Constant prepayment rate Adverse change of 10% (80 ) (2 ) (4 ) Adverse change of 20% (160 ) (3 ) (8 ) Anticipated net credit losses Adverse change of 10% NM (7 ) (1 ) Adverse change of 20% NM (14 ) (2 ) (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. Mortgage Servicing Rights (MSRs) The fair value of Citi’s capitalized MSRs was $567 million and $1.6 billion at March 31, 2017 and December 31, 2016 , respectively. The MSRs correspond to principal loan balances of $71 billion and $168 billion as of March 31, 2017 and December 31, 2016 , respectively. The following table summarizes the changes in capitalized MSRs: In millions of dollars 2017 2016 Balance, beginning of year $ 1,564 $ 1,781 Originations 35 33 Changes in fair value of MSRs due to changes in inputs and assumptions 67 (225 ) Other changes (1) (53 ) (79 ) Sale of MSRs (2) (1,046 ) 14 Balance, as of March 31 $ 567 $ 1,524 (1) Represents changes due to customer payments and passage of time. (2) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs. 2016 amount includes sales of credit challenged MSRs for which Citi paid the new servicer. The Company receives fees during the course of servicing previously securitized mortgages. The amounts of these fees were as follows: In millions of dollars 2017 2016 Servicing fees $ 106 $ 128 Late fees 3 4 Ancillary fees 4 5 Total MSR fees $ 113 $ 137 In the Consolidated Statement of Income these fees are primarily classified as Commissions and fees, and changes in MSR fair values are classified as Other revenue . Re-securitizations The Company engages in re-securitization transactions in which debt securities are transferred to a VIE in exchange for new beneficial interests. Citi did not transfer non-agency (private-label) securities to re-securitization entities during the quarters ended March 31, 2017 and 2016 . These securities are backed by either residential or commercial mortgages and are often structured on behalf of clients. As of March 31, 2017 , the fair value of Citi-retained interests in private-label re-securitization transactions structured by Citi totaled approximately $126 million (all related to re-securitization transactions executed prior to 2017 ), which has been recorded in Trading account assets . Of this amount, substantially all was related to subordinated beneficial interests. As of December 31, 2016 , the fair value of Citi-retained interests in private-label re-securitization transactions structured by Citi totaled approximately $126 million (all related to re-securitization transactions executed prior to 2016 ). Of this amount, substantially all was related to subordinated beneficial interests. The original par value of private-label re-securitization transactions in which Citi holds a retained interest as of March 31, 2017 and December 31, 2016 was approximately $1.0 billion and $1.3 billion , respectively. The Company also re-securitizes U.S. government-agency guaranteed mortgage-backed (agency) securities. During the quarters ended March 31, 2017 and 2016 , Citi transferred agency securities with a fair value of approximately $4.5 billion and $7.3 billion , respectively, to re-securitization entities. As of March 31, 2017 , the fair value of Citi-retained interests in agency re-securitization transactions structured by Citi totaled approximately $2.3 billion (including $599 million related to re-securitization transactions executed in 2017 ) compared to $2.3 billion as of December 31, 2016 (including $741 million related to re-securitization transactions executed in 2016 ), which is recorded in Trading account assets . The original fair value of agency re-securitization transactions in which Citi holds a retained interest as of March 31, 2017 and December 31, 2016 was approximately $68.6 billion and $71.8 billion , respectively. As of March 31, 2017 and December 31, 2016 , the Company did not consolidate any private-label or agency re-securitization entities. Citi-Administered Asset-Backed Commercial Paper Conduits At March 31, 2017 and December 31, 2016 , the commercial paper conduits administered by Citi had approximately $19.1 billion and $19.7 billion of purchased assets outstanding, respectively, and had incremental funding commitments with clients of approximately $14.2 billion and $12.8 billion , respectively. Substantially all of the funding of the conduits is in the form of short-term commercial paper. At March 31, 2017 and December 31, 2016 , the weighted average remaining lives of the commercial paper issued by the conduits were approximately 52 and 55 days , respectively. The primary credit enhancement provided to the conduit investors is in the form of transaction-specific credit enhancements described above. In addition to the transaction-specific credit enhancements, the conduits, other than the government guaranteed loan conduit, have obtained a letter of credit from the Company, which is equal to at least 8% to 10% of the conduit’s assets with a minimum of $200 million . The letters of credit provided by the Company to the conduits total approximately $1.7 billion and $1.8 billion as of March 31, 2017 and December 31, 2016 , respectively. The net result across multi-seller conduits administered by the Company is that, in the event defaulted assets exceed the transaction-specific credit enhancements described above, any losses in each conduit are allocated first to the Company and then the commercial paper investors. At March 31, 2017 and December 31, 2016 , the Company owned $9.3 billion and $9.7 billion , respectively, of the commercial paper issued by its administered conduits. The Company's investments were not driven by market illiquidity and the Company is not obligated under any agreement to purchase the commercial paper issued by the conduits. Collateralized Loan Obligations The following table summarizes selected cash flow information related to Citigroup CLOs: In billions of dollars Mar. 31, 2017 Mar. 31, 2016 Proceeds from new securitizations $ 0.3 $ — The key assumptions used to value retained interests in CLOs, and the sensitivity of the fair value to adverse changes of 10% and 20% are set forth in the tables below: Mar. 31, 2017 Dec. 31, 2016 Discount rate 1.1% to 1.7% 1.3% to 1.7% In millions of dollars Mar. 31, 2017 Dec. 31, 2016 Carrying value of retained interests $ 4,259 $ 4,261 Discount rates Adverse change of 10% $ (28 ) $ (30 ) Adverse change of 20% (55 ) (62 ) Asset-Based Financing The primary types of Citi’s asset-based financings, total assets of the unconsolidated VIEs with significant involvement, and Citi’s maximum exposure to loss are shown below. For Citi to realize the maximum loss, the VIE (borrower) would have to default with no recovery from the assets held by the VIE. March 31, 2017 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,194 $ 2,164 Corporate loans 3,376 2,183 Hedge funds and equities 417 57 Airplanes, ships and other assets 38,210 16,809 Total $ 50,197 $ 21,213 December 31, 2016 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,784 $ 2,368 Corporate loans 4,051 2,684 Hedge funds and equities 370 54 Airplanes, ships and other assets 39,230 16,837 Total $ 52,435 $ 21,943 Municipal Securities Tender Option Bond (TOB) Trusts At March 31, 2017 and December 31, 2016 , approximately $81 million and $82 million , respectively, of the municipal bonds owned by non-customer TOB trusts were subject to a credit guarantee provided by the Company. At March 31, 2017 and December 31, 2016 , liquidity agreements provided with respect to customer TOB trusts totaled $2.9 billion , of which $2.1 billion were offset by reimbursement agreements. For the remaining exposure related to TOB transactions, where the Residual owned by the customer was at least 25% of the bond value at the inception of the transaction, no reimbursement agreement was executed. The Company also provides other liquidity agreements or letters of credit to customer-sponsored municipal investment funds, which are not variable interest entities, and municipality-related issuers that totaled $7.4 billion as of March 31, 2017 and December 31, 2016 . These liquidity agreements and letters of credit are offset by reimbursement agreements with various term-out provisions. Client Intermediation The proceeds from new securitizations related to the Company’s client intermediation transactions for the quarters ended March 31, 2017 and 2016 totaled approximately $0.5 billion and $0.6 billion , respectively.

DERIVATIVES ACTIVITIES

DERIVATIVES ACTIVITIES	3 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVES ACTIVITIES	DERIVATIVES ACTIVITIES In the ordinary course of business, Citigroup enters into various types of derivative transactions. For additional information regarding Citi’s use of and accounting for derivatives, see Note 22 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Information pertaining to Citigroup’s derivative activities, based on notional amounts is presented in the table below. Derivative notional amounts are reference amounts from which contractual payments are derived and do not represent a complete and accurate measure of Citi’s exposure to derivative transactions. Rather, Citi’s derivative exposure arises primarily from market fluctuations (i.e., market risk), counterparty failure (i.e., credit risk) and/or periods of high volatility or financial stress (i.e., liquidity risk), as well as any market valuation adjustments that may be required on the transactions. Moreover, notional amounts do not reflect the netting of offsetting trades. For example, if Citi enters into a receive-fixed interest rate swap with $100 million notional, and offsets this risk with an identical but opposite pay-fixed position with a different counterparty, $200 million in derivative notionals is reported, although these offsetting positions may result in de minimis overall market risk. Aggregate derivative notional amounts can fluctuate from period to period in the normal course of business based on Citi’s market share, levels of client activity and other factors. Derivative Notionals Hedging instruments under ASC 815 (1)(2) Other derivative instruments Trading derivatives Management hedges (3) In millions of dollars March 31, December 31, March 31, December 31, March 31, December 31, Interest rate contracts Swaps $ 198,753 $ 151,331 $ 20,669,239 $ 19,145,250 $ 29,447 $ 47,324 Futures and forwards 97 97 8,341,434 6,864,276 10,143 30,834 Written options — — 3,645,213 2,921,070 3,288 4,759 Purchased options — — 3,501,503 2,768,528 3,900 7,320 Total interest rate contract notionals $ 198,850 $ 151,428 $ 36,157,389 $ 31,699,124 $ 46,778 $ 90,237 Foreign exchange contracts Swaps $ 36,928 $ 19,042 $ 6,548,915 $ 5,492,145 $ 21,420 $ 22,676 Futures, forwards and spot 38,220 56,964 4,175,350 3,251,132 2,333 3,419 Written options 1,172 — 1,299,018 1,194,325 — — Purchased options 2,596 — 1,308,291 1,215,961 — — Total foreign exchange contract notionals $ 78,916 $ 76,006 $ 13,331,574 $ 11,153,563 $ 23,753 $ 26,095 Equity contracts Swaps $ — $ — $ 204,137 $ 192,366 $ — $ — Futures and forwards — — 42,926 37,557 — — Written options — — 372,759 304,579 — — Purchased options — — 350,655 266,070 — — Total equity contract notionals $ — $ — $ 970,477 $ 800,572 $ — $ — Commodity and other contracts Swaps $ — $ — $ 67,942 $ 70,774 $ — $ — Futures and forwards 155 182 151,844 142,530 — — Written options — — 74,668 74,627 — — Purchased options — — 70,529 69,629 — — Total commodity and other contract notionals $ 155 $ 182 $ 364,983 $ 357,560 $ — $ — Credit derivatives (4) Protection sold $ — $ — $ 876,791 $ 859,420 $ — $ — Protection purchased — — 895,380 883,003 17,226 19,470 Total credit derivatives $ — $ — $ 1,772,171 $ 1,742,423 $ 17,226 $ 19,470 Total derivative notionals $ 277,921 $ 227,616 $ 52,596,594 $ 45,753,242 $ 87,757 $ 135,802 (1) The notional amounts presented in this table do not include hedge accounting relationships under ASC 815 where Citigroup is hedging the foreign currency risk of a net investment in a foreign operation by issuing a foreign-currency-denominated debt instrument. The notional amount of such debt was $1,815 million and $1,825 million at March 31, 2017 and December 31, 2016 , respectively. (2) Derivatives in hedge accounting relationships accounted for under ASC 815 are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (3) Management hedges represent derivative instruments used to mitigate certain economic risks, but for which hedge accounting is not applied. These derivatives are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (4) Credit derivatives are arrangements designed to allow one party (protection buyer) to transfer the credit risk of a “reference asset” to another party (protection seller). These arrangements allow a protection seller to assume the credit risk associated with the reference asset without directly purchasing that asset. The Company enters into credit derivative positions for purposes such as risk management, yield enhancement, reduction of credit concentrations and diversification of overall risk. The following tables present the gross and net fair values of the Company’s derivative transactions and the related offsetting amounts as of March 31, 2017 and December 31, 2016 . Gross positive fair values are offset against gross negative fair values by counterparty pursuant to enforceable master netting agreements. Under ASC 815-10-45, payables and receivables in respect of cash collateral received from or paid to a given counterparty pursuant to a credit support annex are included in the offsetting amount if a legal opinion supporting the enforceability of netting and collateral rights has been obtained. GAAP does not permit similar offsetting for security collateral. In addition, the table for March 31, 2017 reflects a rule change adopted by a clearing organization that became effective January 3, 2017. Under this rule change, variation margin exchanged on certain interest rate and credit derivative contracts is legally characterized and accounted for as settlement of the related derivative fair value, and not as collateral (whereby the counterparties would record a related collateral payable or receivable). As a result, the table for March 31, 2017 reflects a reduction in approximately $20 billion of gross derivative assets and gross derivative liabilities due to the accounting treatment of variation margin payments as settlement for derivatives with this clearing organization that are subject to the rule change. There is no change to the consolidated balance sheet reporting for the affected items. The tables also present amounts that are not permitted to be offset, such as security collateral or cash collateral posted at third-party custodians, but which would be eligible for offsetting to the extent an event of default occurred and a legal opinion supporting enforceability of the netting and collateral rights has been obtained. Derivative Mark-to-Market (MTM) Receivables/Payables In millions of dollars at March 31, 2017 Derivatives classified in Trading account assets / liabilities (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 645 $ 143 $ 1,308 $ 34 Cleared 3,925 2,175 53 62 Interest rate contracts $ 4,570 $ 2,318 $ 1,361 $ 96 Over-the-counter $ 1,315 $ 923 $ 232 $ 236 Foreign exchange contracts $ 1,315 $ 923 $ 232 $ 236 Total derivatives instruments designated as ASC 815 hedges $ 5,885 $ 3,241 $ 1,593 $ 332 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 222,212 $ 203,860 $ 64 $ — Cleared 86,795 94,086 119 164 Exchange traded 150 85 — — Interest rate contracts $ 309,157 $ 298,031 $ 183 $ 164 Over-the-counter $ 122,726 $ 126,685 $ — $ 59 Cleared 1,170 1,042 — — Exchange traded 25 17 — — Foreign exchange contracts $ 123,921 $ 127,744 $ — $ 59 Over-the-counter $ 16,494 $ 20,844 $ — $ — Cleared 19 27 — — Exchange traded 8,123 7,819 — — Equity contracts $ 24,636 $ 28,690 $ — $ — Over-the-counter $ 10,807 $ 12,647 $ — $ — Exchange traded 642 665 — — Commodity and other contracts $ 11,449 $ 13,312 $ — $ — Over-the-counter $ 16,987 $ 17,770 $ 46 $ 87 Cleared 6,335 6,916 26 325 Credit derivatives (4) $ 23,322 $ 24,686 $ 72 $ 412 Total derivatives instruments not designated as ASC 815 hedges $ 492,485 $ 492,463 $ 255 $ 635 Total derivatives $ 498,370 $ 495,704 $ 1,848 $ 967 Cash collateral paid/received (5)(6) $ 10,436 $ 13,961 $ 5 $ 15 Less: Netting agreements (7) (416,229 ) (416,229 ) — — Less: Netting cash collateral received/paid (8) (36,198 ) (40,577 ) (940 ) (51 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 56,379 $ 52,859 $ 913 $ 931 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (653 ) $ (13 ) $ — $ — Less: Non-cash collateral received/paid (10,239 ) (8,635 ) (506 ) — Total net receivables/payables (9) $ 45,487 $ 44,211 $ 407 $ 931 (1) The trading derivatives fair values are presented in Note 20 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $6,312 million related to protection purchased and $17,010 million related to protection sold as of March 31, 2017 . The credit derivatives trading liabilities comprise $18,467 million related to protection purchased and $6,219 million related to protection sold as of March 31, 2017 . (5) For the trading account assets/liabilities, reflects the net amount of the $51,013 million and $50,159 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $40,577 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $36,198 million was used to offset trading derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $56 million of gross cash collateral paid, of which $51 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $955 million of gross cash collateral received, of which $940 million is netted against OTC non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $315 billion , $93 billion and $8 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $7 billion of derivative asset and $11 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. In millions of dollars at December 31, 2016 Derivatives classified in Trading account assets / liabilities (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 716 $ 171 $ 1,927 $ 22 Cleared 3,530 2,154 47 82 Interest rate contracts $ 4,246 $ 2,325 $ 1,974 $ 104 Over-the-counter $ 2,494 $ 393 $ 747 $ 645 Foreign exchange contracts $ 2,494 $ 393 $ 747 $ 645 Total derivatives instruments designated as ASC 815 hedges $ 6,740 $ 2,718 $ 2,721 $ 749 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 244,072 $ 221,534 $ 225 $ 5 Cleared 120,920 130,855 240 349 Exchange traded 87 47 — — Interest rate contracts $ 365,079 $ 352,436 $ 465 $ 354 Over-the-counter $ 182,659 $ 186,867 $ — $ 60 Cleared 482 470 — — Exchange traded 27 31 — — Foreign exchange contracts $ 183,168 $ 187,368 $ — $ 60 Over-the-counter $ 15,625 $ 19,119 $ — $ — Cleared 1 21 — — Exchange traded 8,484 7,376 — — Equity contracts $ 24,110 $ 26,516 $ — $ — Over-the-counter $ 13,046 $ 14,234 $ — $ — Exchange traded 719 798 — — Commodity and other contracts $ 13,765 $ 15,032 $ — $ — Over-the-counter $ 19,033 $ 19,563 $ 159 $ 78 Cleared 5,582 5,874 47 310 Credit derivatives (4) $ 24,615 $ 25,437 $ 206 $ 388 Total derivatives instruments not designated as ASC 815 hedges $ 610,737 $ 606,789 $ 671 $ 802 Total derivatives $ 617,477 $ 609,507 $ 3,392 $ 1,551 Cash collateral paid/received (5)(6) $ 11,188 $ 15,731 $ 8 $ 1 Less: Netting agreements (7) (519,000 ) (519,000 ) — — Less: Netting cash collateral received/paid (8) (45,912 ) (49,811 ) (1,345 ) (53 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 63,753 $ 56,427 $ 2,055 $ 1,499 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (819 ) $ (19 ) $ — $ — Less: Non-cash collateral received/paid (11,767 ) (5,883 ) (530 ) — Total net receivables/payables (9) $ 51,167 $ 50,525 $ 1,525 $ 1,499 (1) The trading derivatives fair values are presented in Note 20 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $8,871 million related to protection purchased and $15,744 million related to protection sold as of December 31, 2016 . The credit derivatives trading liabilities comprise $16,722 million related to protection purchased and $8,715 million related to protection sold as of December 31, 2016 . (5) For the trading account assets/liabilities, reflects the net amount of the $60,999 million and $61,643 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $49,811 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $45,912 million was used to offset trading derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $61 million of gross cash collateral paid, of which $53 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million is netted against OTC non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $383 billion , $128 billion and $8 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $7 billion of derivative asset and $9 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. For the three months ended March 31, 2017 and 2016 , the amounts recognized in Principal transactions in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship, as well as the underlying non-derivative instruments, are presented in Note 6 to the Consolidated Financial Statements. Citigroup presents this disclosure by business classification, showing derivative gains and losses related to its trading activities together with gains and losses related to non-derivative instruments within the same trading portfolios, as this represents the way these portfolios are risk managed. The amounts recognized in Other revenue in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship are shown below. The table below does not include any offsetting gains/losses on the economically hedged items to the extent such amounts are also recorded in Other revenue . Gains (losses) included in Other revenue Three months ended March 31, In millions of dollars 2017 2016 Interest rate contracts $ (45 ) $ 15 Foreign exchange 3 4 Credit derivatives (263 ) (213 ) Total Citigroup $ (305 ) $ (194 ) The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Three months ended March 31, In millions of dollars 2017 2016 Gain (loss) on the derivatives in designated and qualifying fair value hedges Interest rate contracts $ (305 ) $ 2,115 Foreign exchange contracts (82 ) (1,361 ) Commodity contracts 2 349 Total gain (loss) on the derivatives in designated and qualifying fair value hedges $ (385 ) $ 1,103 Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ 296 $ (2,090 ) Foreign exchange hedges 196 1,307 Commodity hedges (1 ) (344 ) Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ 491 $ (1,127 ) Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges Interest rate hedges $ (10 ) $ 27 Foreign exchange hedges 62 (75 ) Total hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges $ 52 $ (48 ) Net gain (loss) excluded from assessment of the effectiveness of fair value hedges Interest rate contracts $ 1 $ (2 ) Foreign exchange contracts (2) 52 21 Commodity hedges (2) 1 5 Total net gain (loss) excluded from assessment of the effectiveness of fair value hedges $ 54 $ 24 (1) Amounts are included in Other revenue on the Consolidated Statement of Income. The accrued interest income on fair value hedges is recorded in Net interest revenue and is excluded from this table. (2) Amounts relate to the premium associated with forward contracts (differential between spot and contractual forward rates). These amounts are excluded from the assessment of hedge effectiveness and are reflected directly in earnings. Cash Flow Hedges The amount of hedge ineffectiveness on the cash flow hedges recognized in earnings for the three months ended March 31, 2017 , and 2016 is not significant. The pretax change in AOCI from cash flow hedges is presented below: Three months ended March 31, In millions of dollars 2017 2016 Effective portion of cash flow hedges included in AOCI Interest rate contracts $ 41 $ 415 Foreign exchange contracts — 24 Total effective portion of cash flow hedges included in AOCI $ 41 $ 439 Effective portion of cash flow hedges reclassified from AOCI to earnings Interest rate contracts $ 44 $ (16 ) Foreign exchange contracts (3 ) (26 ) Total effective portion of cash flow hedges reclassified from AOCI to earnings (1) $ 41 $ (42 ) (1) Included primarily in Other revenue and Net interest revenue on the Consolidated Income Statement. For cash flow hedges, the changes in the fair value of the hedging derivative remain in AOCI on the Consolidated Balance Sheet and will be included in the earnings of future periods to offset the variability of the hedged cash flows when such cash flows affect earnings. The net gain (loss) associated with cash flow hedges expected to be reclassified from AOCI within 12 months of March 31, 2017 is approximately $ (217) million . The maximum length of time over which forecasted cash flows are hedged is 10 years . The after-tax impact of cash flow hedges on AOCI is shown in Note 17 to the Consolidated Financial Statements. Net Investment Hedges The pretax gain (loss) recorded in the Foreign currency translation adjustment account within AOCI, related to the effective portion of the net investment hedges, is $ (1,716) million and $ (1,374) million for the three months ended March 31, 2017 and 2016, respectively. Credit Derivatives The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by counterparty and derivative form: Fair values Notionals In millions of dollars at March 31, 2017 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 10,428 $ 9,483 $ 383,466 $ 393,864 Broker-dealers 3,297 3,587 107,767 116,589 Non-financial 80 187 3,164 1,430 Insurance and other financial institutions 9,589 11,841 418,209 364,908 Total by industry/counterparty $ 23,394 $ 25,098 $ 912,606 $ 876,791 By instrument Credit default swaps and options $ 23,145 $ 23,096 $ 889,829 $ 868,748 Total return swaps and other 249 2,002 22,777 8,043 Total by instrument $ 23,394 $ 25,098 $ 912,606 $ 876,791 By rating Investment grade $ 9,951 $ 10,142 $ 691,002 $ 669,241 Non-investment grade 13,443 14,956 221,604 207,550 Total by rating $ 23,394 $ 25,098 $ 912,606 $ 876,791 By maturity Within 1 year $ 3,008 $ 4,108 $ 304,227 $ 296,731 From 1 to 5 years 16,894 17,187 532,809 511,054 After 5 years 3,492 3,803 75,570 69,006 Total by maturity $ 23,394 $ 25,098 $ 912,606 $ 876,791 (1) The fair value amount receivable is composed of $ 6,384 million under protection purchased and $ 17,010 million under protection sold. (2) The fair value amount payable is composed of $ 18,879 million under protection purchased and $ 6,219 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2016 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 11,895 $ 10,930 $ 407,992 $ 414,720 Broker-dealers 3,536 3,952 115,013 119,810 Non-financial 82 99 4,014 2,061 Insurance and other financial institutions 9,308 10,844 375,454 322,829 Total by industry/counterparty $ 24,821 $ 25,825 $ 902,473 $ 859,420 By instrument Credit default swaps and options $ 24,502 $ 24,631 $ 883,719 $ 852,900 Total return swaps and other 319 1,194 18,754 6,520 Total by instrument $ 24,821 $ 25,825 $ 902,473 $ 859,420 By rating Investment grade $ 9,605 $ 9,995 $ 675,138 $ 648,247 Non-investment grade 15,216 15,830 227,335 211,173 Total by rating $ 24,821 $ 25,825 $ 902,473 $ 859,420 By maturity Within 1 year $ 4,113 $ 4,841 $ 293,059 $ 287,262 From 1 to 5 years 17,735 17,986 551,155 523,371 After 5 years 2,973 2,998 58,259 48,787 Total by maturity $ 24,821 $ 25,825 $ 902,473 $ 859,420 (1) The fair value amount receivable is composed of $ 9,077 million under protection purchased and $ 15,744 million under protection sold. (2) The fair value amount payable is composed of $ 17,110 million under protection purchased and $ 8,715 million under protection sold. Credit-Risk-Related Contingent Features in Derivatives Certain derivative instruments contain provisions that require the Company to either post additional collateral or immediately settle any outstanding liability balances upon the occurrence of a specified event related to the credit risk of the Company. These events, which are defined by the existing derivative contracts, are primarily downgrades in the credit ratings of the Company and its affiliates. The fair value (excluding CVA) of all derivative instruments with credit-risk-related contingent features that were in a net liability position at both March 31, 2017 and December 31, 2016 was $ 29 billion and $ 26 billion , respectively. The Company posted $ 26 billion and $ 26 billion as collateral for this exposure in the normal course of business as of March 31, 2017 and December 31, 2016 , respectively. A downgrade could trigger additional collateral or cash settlement requirements for the Company and certain affiliates. In the event that Citigroup and Citibank were downgraded a single notch by all three major rating agencies as of March 31, 2017 , the Company could be required to post an additional $ 1.1 billion as either collateral or settlement of the derivative transactions. Additionally, the Company could be required to segregate with third-party custodians collateral previously received from existing derivative counterparties in the amount of $ 0.3 billion upon the single notch downgrade, resulting in aggregate cash obligations and collateral requirements of approximately $ 1.4 billion . Derivatives Accompanied by Financial Asset Transfers For transfers of financial assets accounted for as a sale by the Company, where the Company has retained substantially all of the economic exposure to the transferred asset through a total return swap executed in contemplation of the initial sale with the same counterparty and still outstanding as of March 31, 2017 , both the asset carrying amounts derecognized and gross cash proceeds received as of the date of derecognition were $1.5 billion . At March 31, 2017 , the fair value of these previously derecognized assets was $1.5 billion and the fair value of the total return swaps was $29 million recorded as gross derivative assets and $6 million recorded as gross derivative liabilities. The balances for the total return swaps are on a gross basis, before the application of counterparty and cash collateral netting, and are included primarily as equity derivatives in the tabular disclosures in this Note.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENT	FAIR VALUE MEASUREMENT For additional information regarding fair value measurement at Citi, see Note 24 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Market Valuation Adjustments The table below summarizes the credit valuation adjustments (CVA) and funding valuation adjustments (FVA) applied to the fair value of derivative instruments at March 31, 2017 and December 31, 2016 : Credit and funding valuation adjustments contra-liability (contra-asset) In millions of dollars March 31, December 31, Counterparty CVA $ (1,316 ) $ (1,488 ) Asset FVA (444 ) (536 ) Citigroup (own-credit) CVA 377 459 Liability FVA 52 62 Total CVA—derivative instruments (1) $ (1,331 ) $ (1,503 ) (1) FVA is included with CVA for presentation purposes. The table below summarizes pretax gains (losses) related to changes in CVA on derivative instruments, net of hedges, FVA on derivatives and debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities for the periods indicated: Credit/funding/debt valuation adjustments gain (loss) Three months ended March 31, In millions of dollars 2017 2016 Counterparty CVA $ 90 $ (108 ) Asset FVA 92 (80 ) Own-credit CVA (72 ) 135 Liability FVA (10 ) 29 Total CVA—derivative instruments $ 100 $ (24 ) DVA related to own FVO liabilities (1) $ (95 ) $ 307 Total CVA and DVA (2) $ 5 $ 283 (1) See Note 1 to the Consolidated Financial Statements. (2) FVA is included with CVA for presentation purposes. Items Measured at Fair Value on a Recurring Basis The following tables present for each of the fair value hierarchy levels the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2017 and December 31, 2016 . The Company may hedge positions that have been classified in the Level 3 category with other financial instruments (hedging instruments) that may be classified as Level 3, but also with financial instruments classified as Level 1 or Level 2 of the fair value hierarchy. The effects of these hedges are presented gross in the following tables: Fair Value Levels In millions of dollars at March 31, 2017 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 174,962 $ 1,187 $ 176,149 $ (38,789 ) $ 137,360 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 21,410 271 21,681 — 21,681 Residential — 289 368 657 — 657 Commercial — 1,052 266 1,318 — 1,318 Total trading mortgage-backed securities $ — $ 22,751 $ 905 $ 23,656 $ — $ 23,656 U.S. Treasury and federal agency securities $ 18,757 $ 3,511 $ 1 $ 22,269 $ — $ 22,269 State and municipal — 3,086 270 3,356 — 3,356 Foreign government 37,588 21,152 126 58,866 — 58,866 Corporate 240 16,011 296 16,547 — 16,547 Equity securities 43,108 5,468 110 48,686 — 48,686 Asset-backed securities — 1,536 1,941 3,477 — 3,477 Other trading assets (3) 8 9,771 1,888 11,667 — 11,667 Total trading non-derivative assets $ 99,701 $ 83,286 $ 5,537 $ 188,524 $ — $ 188,524 Trading derivatives Interest rate contracts $ 17 $ 311,584 $ 2,126 $ 313,727 Foreign exchange contracts 18 124,740 478 125,236 Equity contracts 1,815 22,196 625 24,636 Commodity contracts 250 10,647 552 11,449 Credit derivatives — 21,751 1,571 23,322 Total trading derivatives $ 2,100 $ 490,918 $ 5,352 $ 498,370 Cash collateral paid (4) $ 10,436 Netting agreements $ (416,229 ) Netting of cash collateral received (36,198 ) Total trading derivatives $ 2,100 $ 490,918 $ 5,352 $ 508,806 $ (452,427 ) $ 56,379 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 35,648 $ 55 $ 35,703 $ — $ 35,703 Residential — 3,474 — 3,474 — 3,474 Commercial — 360 — 360 — 360 Total investment mortgage-backed securities $ — $ 39,482 $ 55 $ 39,537 $ — $ 39,537 U.S. Treasury and federal agency securities $ 106,915 $ 10,731 $ 1 $ 117,647 $ — $ 117,647 State and municipal — 8,392 1,233 9,625 — 9,625 Foreign government 56,398 43,497 235 100,130 — 100,130 Corporate 1,807 13,733 339 15,879 — 15,879 Equity securities 317 65 9 391 — 391 Asset-backed securities — 5,811 712 6,523 — 6,523 Other debt securities — 550 — 550 — 550 Non-marketable equity securities (5) — 31 1,082 1,113 — 1,113 Total investments $ 165,437 $ 122,292 $ 3,666 $ 291,395 $ — $ 291,395 Table continues on the next page. In millions of dollars at March 31, 2017 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 3,455 $ 580 $ 4,035 $ — $ 4,035 Mortgage servicing rights — — 567 567 — 567 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 11,750 $ 6,439 $ 27 $ 18,216 Cash collateral paid (6) 5 Netting of cash collateral received $ (940 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 11,750 $ 6,439 $ 27 $ 18,221 $ (940 ) $ 17,281 Total assets $ 278,988 $ 881,352 $ 16,916 $ 1,187,697 $ (492,156 ) $ 695,541 Total as a percentage of gross assets (7) 23.7 % 74.9 % 1.4 % Liabilities Interest-bearing deposits $ — $ 1,005 $ 302 $ 1,307 $ — $ 1,307 Federal funds purchased and securities loaned or sold under agreements to repurchase — 78,919 809 79,728 (38,789 ) 40,939 Trading account liabilities Securities sold, not yet purchased 80,154 7,302 1,151 88,607 — 88,607 Other trading liabilities — 2,605 — 2,605 — 2,605 Total trading liabilities $ 80,154 $ 9,907 $ 1,151 $ 91,212 $ — $ 91,212 Trading derivatives Interest rate contracts $ 5 $ 297,445 $ 2,899 $ 300,349 Foreign exchange contracts 8 128,229 430 128,667 Equity contracts 1,675 24,866 2,149 28,690 Commodity contracts 155 10,531 2,626 13,312 Credit derivatives — 21,992 2,694 24,686 Total trading derivatives $ 1,843 $ 483,063 $ 10,798 $ 495,704 Cash collateral received (8) $ 13,961 Netting agreements $ (416,229 ) Netting of cash collateral paid (40,577 ) Total trading derivatives $ 1,843 $ 483,063 $ 10,798 $ 509,665 $ (456,806 ) $ 52,859 Short-term borrowings $ — $ 3,413 $ 60 $ 3,473 $ — $ 3,473 Long-term debt — 17,350 10,176 27,526 — 27,526 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 11,750 $ 963 $ 4 $ 12,717 Cash collateral received (9) 15 Netting of cash collateral paid $ (51 ) Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 11,750 $ 963 $ 4 $ 12,732 $ (51 ) $ 12,681 Total liabilities $ 93,747 $ 594,620 $ 23,300 $ 725,643 $ (495,646 ) $ 229,997 Total as a percentage of gross liabilities (7) 13.2 % 83.6 % 3.3 % (1) For the three months ended March 31, 2017 , the Company transferred assets of approximately $0.9 billion from Level 1 to Level 2, primarily related to foreign government securities and equity securities not traded in active markets. During the three months ended March 31, 2017 , the Company transferred assets of approximately $1.4 billion from Level 2 to Level 1, primarily related to foreign government bonds traded with sufficient frequency to constitute an active market. During the three months ended March 31, 2017 , the Company transferred liabilities of approximately $0.1 billion from Level 1 to Level 2. During the three months ended March 31, 2017 , the Company transferred liabilities of approximately $0.1 billion from Level 2 to Level 1. (2) Represents netting of: (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Includes positions related to investments in unallocated precious metals, as discussed in Note 21 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (4) Reflects the net amount of $51,013 million gross cash collateral paid, of which $40,577 million was used to offset trading derivative liabilities. (5) Amounts exclude $0.4 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (6) Reflects the net amount of $56 million of gross cash collateral paid, of which $ 51 million was used to offset non-trading derivative liabilities. (7) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (8) Reflects the net amount $50,159 million of gross cash collateral received, of which $36,198 million was used to offset trading derivative assets. (9) Reflects the net amount of $955 million of gross cash collateral received, of which $940 million was used to offset non-trading derivative assets. Fair Value Levels In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 172,394 $ 1,496 $ 173,890 $ (40,686 ) $ 133,204 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 22,718 176 22,894 — 22,894 Residential — 291 399 690 — 690 Commercial — 1,000 206 1,206 — 1,206 Total trading mortgage-backed securities $ — $ 24,009 $ 781 $ 24,790 $ — $ 24,790 U.S. Treasury and federal agency securities $ 17,756 $ 3,423 $ 1 $ 21,180 $ — $ 21,180 State and municipal — 3,780 296 4,076 — 4,076 Foreign government 36,852 12,804 40 49,696 — 49,696 Corporate 424 14,199 324 14,947 — 14,947 Equity securities 45,331 4,985 127 50,443 — 50,443 Asset-backed securities — 892 1,868 2,760 — 2,760 Other trading assets (3) 2 9,464 2,814 12,280 — 12,280 Total trading non-derivative assets $ 100,365 $ 73,556 $ 6,251 $ 180,172 $ — $ 180,172 Trading derivatives Interest rate contracts $ 105 $ 366,995 $ 2,225 $ 369,325 Foreign exchange contracts 53 184,776 833 185,662 Equity contracts 2,306 21,209 595 24,110 Commodity contracts 261 12,999 505 13,765 Credit derivatives — 23,021 1,594 24,615 Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 617,477 Cash collateral paid (4) $ 11,188 Netting agreements $ (519,000 ) Netting of cash collateral received (45,912 ) Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 628,665 $ (564,912 ) $ 63,753 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 38,304 $ 101 $ 38,405 $ — $ 38,405 Residential — 3,860 50 3,910 — 3,910 Commercial — 358 — 358 — 358 Total investment mortgage-backed securities $ — $ 42,522 $ 151 $ 42,673 $ — $ 42,673 U.S. Treasury and federal agency securities $ 112,916 $ 10,753 $ 2 $ 123,671 $ — $ 123,671 State and municipal — 8,909 1,211 10,120 — 10,120 Foreign government 54,028 43,934 186 98,148 — 98,148 Corporate 3,215 13,598 311 17,124 — 17,124 Equity securities 336 46 9 391 — 391 Asset-backed securities — 6,134 660 6,794 — 6,794 Other debt securities — 503 — 503 — 503 Non-marketable equity securities (5) — 35 1,331 1,366 — 1,366 Total investments $ 170,495 $ 126,434 $ 3,861 $ 300,790 $ — $ 300,790 Table continues on the next page. In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 2,918 $ 568 $ 3,486 $ — $ 3,486 Mortgage servicing rights — — 1,564 1,564 — 1,564 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 9,300 $ 7,732 $ 34 $ 17,066 Cash collateral paid (6) 8 Netting of cash collateral received $ (1,345 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 9,300 $ 7,732 $ 34 $ 17,074 $ (1,345 ) $ 15,729 Total assets $ 282,885 $ 992,034 $ 19,526 $ 1,305,641 $ (606,943 ) $ 698,698 Total as a percentage of gross assets (7) 21.9 % 76.6 % 1.5 % Liabilities Interest-bearing deposits $ — $ 919 $ 293 $ 1,212 $ — $ 1,212 Federal funds purchased and securities loaned or sold under agreements to repurchase — 73,500 849 74,349 (40,686 ) 33,663 Trading account liabilities Securities sold, not yet purchased 73,782 5,831 1,177 80,790 — 80,790 Other trading liabilities — 1,827 1 1,828 — 1,828 Total trading liabilities $ 73,782 $ 7,658 $ 1,178 $ 82,618 $ — $ 82,618 Trading account derivatives Interest rate contracts $ 107 $ 351,766 $ 2,888 $ 354,761 Foreign exchange contracts 13 187,328 420 187,761 Equity contracts 2,245 22,119 2,152 26,516 Commodity contracts 196 12,386 2,450 15,032 Credit derivatives — 22,842 2,595 25,437 Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 609,507 Cash collateral received (8) $ 15,731 Netting agreements $ (519,000 ) Netting of cash collateral paid (49,811 ) Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 625,238 $ (568,811 ) $ 56,427 Short-term borrowings $ — $ 2,658 $ 42 $ 2,700 $ — $ 2,700 Long-term debt — 16,510 9,744 26,254 — 26,254 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 9,300 $ 1,540 $ 8 $ 10,848 Cash collateral received (9) 1 Netting of cash collateral paid $ (53 ) Non-trading derivatives and other financial liabilities measured on a recurring basis $ 9,300 $ 1,540 $ 8 $ 10,849 $ (53 ) $ 10,796 Total liabilities $ 85,643 $ 699,226 $ 22,619 $ 823,220 $ (609,550 ) $ 213,670 Total as a percentage of gross liabilities (7) 10.6 % 86.6 % 2.8 % (1) In 2016, the Company transferred assets of approximately $2.6 billion from Level 1 to Level 2, primarily related to foreign government securities and equity securities not traded in active markets. In 2016, the Company transferred assets of approximately $4.0 billion from Level 2 to Level 1, primarily related to foreign government bonds and equity securities traded with sufficient frequency to constitute a liquid market. In 2016, the Company transferred liabilities of approximately $0.4 billion from Level 2 to Level 1. In 2016, the Company transferred liabilities of approximately $0.3 billion from Level 1 to Level 2. (2) Represents netting of: (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Includes positions related to investments in unallocated precious metals, as discussed in Note 21 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (4) Reflects the net amount of $60,999 million of gross cash collateral paid, of which $49,811 million was used to offset trading derivative liabilities. (5) Amounts exclude $ $0.4 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (6) Reflects the net amount of $61 million of gross cash collateral paid, of which $53 million was used to offset non-trading derivative liabilities. (7) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (8) Reflects the net amount of $61,643 million of gross cash collateral received, of which $45,912 million was used to offset trading derivative assets. (9) Reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million was used to offset non-trading derivative assets. Changes in Level 3 Fair Value Category The following tables present the changes in the Level 3 fair value category for the three months ended March 31, 2017 and 2016 . The gains and losses presented below include changes in the fair value related to both observable and unobservable inputs. The Company often hedges positions with offsetting positions that are classified in a different level. For example, the gains and losses for assets and liabilities in the Level 3 category presented in the tables below do not reflect the effect of offsetting losses and gains on hedging instruments that may be classified in the Level 1 or Level 2 categories. In addition, the Company hedges items classified in the Level 3 category with instruments also classified in Level 3 of the fair value hierarchy. The hedged items and related hedges are presented gross in the following tables: Level 3 Fair Value Rollforward Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2017 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 $ (56 ) $ — $ — $ (252 ) $ — $ — $ — $ (1 ) $ 1,187 $ 4 Trading non-derivative assets Trading mortgage- backed securities U.S. government-sponsored agency guaranteed 176 5 — 50 (17 ) 161 — (104 ) — 271 — Residential 399 15 — 17 (29 ) 50 — (84 ) — 368 10 Commercial 206 (8 ) — 17 (13 ) 190 — (126 ) — 266 (4 ) Total trading mortgage- backed securities $ 781 $ 12 $ — $ 84 $ (59 ) $ 401 $ — $ (314 ) $ — $ 905 $ 6 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ — $ — $ 1 $ — State and municipal 296 2 — 2 (47 ) 81 — (64 ) — 270 2 Foreign government 40 4 — 78 (13 ) 44 — (27 ) — 126 6 Corporate 324 91 — 27 (52 ) 118 — (197 ) (15 ) 296 12 Equity securities 127 15 — 2 (12 ) 7 — (29 ) — 110 2 Asset-backed securities 1,868 160 — 20 (16 ) 391 — (482 ) — 1,941 81 Other trading assets 2,814 (7 ) — 210 (531 ) 287 1 (875 ) (11 ) 1,888 (55 ) Total trading non- derivative assets $ 6,251 $ 277 $ — $ 423 $ (730 ) $ 1,329 $ 1 $ (1,988 ) $ (26 ) $ 5,537 $ 54 Trading derivatives, net (4) Interest rate contracts $ (663 ) $ (37 ) $ — $ (38 ) $ 19 $ 6 $ — $ (113 ) $ 53 $ (773 ) $ (23 ) Foreign exchange contracts 413 (390 ) — 55 (20 ) 34 — (32 ) (12 ) 48 (341 ) Equity contracts (1,557 ) (2 ) — — (16 ) 85 — (24 ) (10 ) (1,524 ) 202 Commodity contracts (1,945 ) (175 ) — 46 (2 ) — — — 2 (2,074 ) (170 ) Credit derivatives (1,001 ) (92 ) — (24 ) (8 ) — — — 2 (1,123 ) (108 ) Total trading derivatives, net (4) $ (4,753 ) $ (696 ) $ — $ 39 $ (27 ) $ 125 $ — $ (169 ) $ 35 $ (5,446 ) $ (440 ) Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2017 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 101 $ — $ 2 $ 1 $ (49 ) $ — $ — $ — $ — $ 55 $ 2 Residential 50 — 2 — (47 ) — — (5 ) — — — Commercial — — — — — 8 — (8 ) — — — Total investment mortgage-backed securities $ 151 $ — $ 4 $ 1 $ (96 ) $ 8 $ — $ (13 ) $ — $ 55 $ 2 U.S. Treasury and federal agency securities $ 2 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ 1 $ — State and municipal 1,211 — 12 37 (30 ) 54 — (51 ) — 1,233 6 Foreign government 186 — 1 2 (18 ) 142 — (78 ) — 235 1 Corporate 311 — 2 59 (4 ) 91 — (120 ) — 339 2 Equity securities 9 — — — — — — — — 9 — Asset-backed securities 660 — 9 17 — 26 — — — 712 3 Other debt securities — — — — — 11 — (11 ) — — — Non-marketable equity securities 1,331 — (94 ) — — 8 — (73 ) (90 ) 1,082 (2 ) Total investments $ 3,861 $ — $ (66 ) $ 116 $ (148 ) $ 340 $ — $ (347 ) $ (90 ) $ 3,666 $ 12 Loans $ 568 $ — $ (4 ) $ 65 $ (16 ) $ 12 $ — $ (43 ) $ (2 ) $ 580 $ 74 Mortgage servicing rights $ 1,564 $ — $ 67 $ — $ — $ — $ 35 $ (1,046 ) $ (53 ) $ 567 $ 83 Other financial assets measured on a recurring basis $ 34 $ — $ (189 ) $ 3 $ (1 ) $ — $ 29 $ 204 $ (53 ) $ 27 $ (191 ) Liabilities Interest-bearing deposits $ 293 $ — $ 11 $ 20 $ — $ — $ — $ — $ — $ 302 $ 25 Federal funds purchased and securities loaned or sold under agreements to repurchase 849 6 — — — — — — (34 ) 809 6 Trading account liabilities Securities sold, not yet purchased 1,177 54 — 11 (14 ) — — 101 (70 ) 1,151 2 Other trading liabilities 1 — — — — — — — (1 ) — — Short-term borrowings 42 (9 ) — — — — 11 — (2 ) 60 22 Long-term debt 9,744 17 — 200 (409 ) — 929 — (271 ) 10,176 116 Other financial liabilities measured on a recurring basis 8 — (2 ) — — (1 ) 1 — (6 ) 4 (2 ) (1) Changes in fair value for available-for-sale investments are recorded in AOCI, unless related to other-than-temporary impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments on the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue on the Consolidated Statement of Income. (3) Represents the amount of total gains or losses for the period, included in earnings (and AOCI for changes in fair value of available-for-sale investments), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at March 31, 2017 . (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,337 $ 70 $ — $ — $ — $ 503 $ — $ — $ (1 ) $ 1,909 $ — Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 744 12 — 335 (220 ) 356 — (191 ) 3 1,039 1 Residential 1,326 49 — 104 (43 ) 211 — (455 ) — 1,192 — Commercial 517 9 — 56 (27 ) 245 — (219 ) — 581 — Total trading mortgage-backed securities $ 2,587 $ 70 $ — $ 495 $ (290 ) $ 812 $ — $ (865 ) $ 3 $ 2,812 $ 1 U.S. Treasury and federal agency securities $ 1 $ — $ — $ 2 $ — $ — $ — $ — $ — $ 3 $ — State and municipal 351 7 — 13 (159 ) 103 — (106 ) — 209 — Foreign government 197 (1 ) — 2 (4 ) 41 — (16 ) — 219 — Corporate 376 12 — 45 (16 ) 169 — (109 ) — 477 2 Equity securities 3,684 (44 ) — 93 (34 ) 79 — (23 ) — 3,755 — Asset-backed securities 2,739 128 — 117 (14 ) 492 — (648 ) — 2,814 — Other trading assets 2,483 (27 ) — 778 (613 ) 283 11 (331 ) (10 ) 2,574 (5 ) Total trading non-derivative assets $ 12,418 $ 145 $ — $ 1,545 $ (1,130 ) $ 1,979 $ 11 $ (2,098 ) $ (7 ) $ 12,863 $ (2 ) Trading derivatives, net (4) Interest rate contracts $ (495 ) $ (508 ) $ — $ 165 $ 90 $ 5 $ — $ (3 ) $ (9 ) $ (755 ) $ (9 ) Foreign exchange contracts 620 (353 ) — 3 30 17 — (39 ) 17 295 2 Equity contracts (800 ) 32 — 75 (144 ) 24 — (59 ) (4 ) (876 ) — Commodity contracts (1,861 ) (142 ) — (52 ) 10 — — — 96 (1,949 ) (1 ) Credit derivatives 307 (515 ) — (81 ) 29 1 — — (62 ) (321 ) (1 ) Total trading derivatives, net (4) $ (2,229 ) $ (1,486 ) $ — $ 110 $ 15 $ 47 $ — $ (101 ) $ 38 $ (3,606 ) $ (9 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 139 $ — $ (31 ) $ 7 $ (39 ) $ 39 $ — $ (3 ) $ (1 ) $ 111 $ — Residential 4 — 1 — — — — (5 ) — — — Commercial 2 — — 3 (2 ) — — — — 3 — Total investment mortgage-backed securities $ 145 $ — $ (30 ) $ 10 $ (41 ) $ 39 $ — $ (8 ) $ (1 ) $ 114 $ — U.S. Treasury and federal agency securities $ 4 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ 3 $ — State and municipal 2,192 — 35 261 (409 ) 151 — (132 ) — 2,098 — Foreign government 260 — 2 33 — 62 — (182 ) — 175 — Corporate 603 — 14 5 (37 ) 1 — (88 ) — 498 — Equity securities 124 — — 2 — — — — — 126 — Asset-backed securities 596 — (26 ) — (1 ) 132 — — — 701 — Other debt securities — — — — — — — — — — — Non-marketable equity securities 1,135 — (2 ) 38 — 12 — — (18 ) 1,165 — Total investments $ 5,059 $ — $ (7 ) $ 349 $ (488 ) $ 397 $ — $ (411 ) $ (19 ) $ 4,880 $ — Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2016 Loans $ 2,166 $ — $ (77 ) $ 89 $ (538 ) $ 359 $ 161 $ (378 ) $ (59 ) $ 1,723 $ 7 Mortgage servicing rights 1,781 — (225 ) — — — 33 14 (79 ) 1,524 57 Other financial assets measured on a recurring basis 180 — 17 3 (3 ) — 63 (120 ) (83 ) 57 (317 ) Liabilities Interest-bearing deposits $ 434 $ — $ (4 ) $ 4 $ (209 ) $ — $ 4 $ — $ (46 ) $ 191 $ — Federal funds purchased and securities loaned or sold under agreements to repurchase 1,247 (25 ) — — — — — 16 (50 ) 1,238 — Trading account liabilities Securities sold, not yet purchased 199 25 — 59 (25 ) — — 36 (126 ) 118 (2 ) Other trading liabilities — — — — — — — — — — — Short-term borrowings 9 (3 ) — 5 (4 ) — 34 — (1 ) 46 (4 ) Long-term debt 6,951 46 — 509 (1,087 ) — 1,440 — (89 ) 7,678 — Other financial liabilities measured on a recurring basis 14 — (8 ) — (4 ) (4 ) 1 — (1 ) 14 (5 ) (1) Changes in fair value of available-for-sale investments are recorded in AOCI, unless related to other-than-temporary impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments on the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue on the Consolidated Statement of Income. (3) Represents the amount of total gains or losses for the period, included in earnings (and AOCI for changes in fair value of available-for-sale investments), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at March 31, 2016 . (4) Total Level 3 derivative assets and liabilities have been netted in these tables for presentation purposes only. Level 3 Fair Value Rollforward There were no significant Level 3 transfers for the period from December 31, 2016 to March 31, 2017 . The following were the significant Level 3 transfers for the period December 31, 2015 to March 31, 2016: • Transfers of Long-term debt of $0.5 billion from Level 2 to Level 3, and of $1.1 billion from Level 3 to Level 2, mainly related to structured debt, reflecting certain unobservable inputs becoming less significant and certain underlying market inputs being more observable. Valuation Techniques and Inputs for Level 3 Fair Value Measurements The following tables present the valuation techniques covering the majority of Level 3 inventory and the most significant unobservable inputs used in Level 3 fair value measurements. Differences between this table and amounts presented in the Level 3 Fair Value Rollforward table represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. As of March 31, 2017 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,187 Model-based IR normal volatility 13.87 % 71.61 % 57.55 % Interest rate (0.56 )% 2.25 % (0.39 )% Mortgage-backed securities $ 890 Price-based Price $ 5.78 $ 113.12 $ 70.94 State and municipal, foreign government, corporate and other debt securities $ 3,136 Price-based Price $ 15.00 $ 108.88 $ 92.19 655 Cash flow Credit spread 35 bps 600 bps 236 bps Equity securities (5) $ 73 Model-based Price $ — $ 158.24 $ 7.28 30 Price-based WAL 2.50 years 2.50 years 2.50 years Asset-backed securities $ 2,617 Price-based Price $ 3.35 $ 101.38 $ 72.53 Non-marketable equity $ 527 Price-based Discount to price — % 100.00 % 12.77 % 513 Comparables analysis EBITDA multiples 6.50 x 10.60 x 8.60 x Price-to-book ratio 0.70 % 1.03 % 0.92 % Derivatives—gross (6) Interest rate contracts (gross) $ 4,917 Model-based IR normal volatility 13.87 % 86.04 % 53.37 % Mean reversion 1.00 % 20.00 % 10.50 % Foreign exchange contracts (gross) $ 761 Model-based Foreign exchange (FX) volatility 3.04 % 22.77 % 10.03 % 149 Cash flow Yield 5.62 % 14.50 % 8.49 % IR-FX correlation (27.35 )% 60.00 % 47.42 % IR-IR correlation 40.00 % 47.54 % 40.22 % Credit spread 22 bps 523 bps 217 bps Equity contracts (gross) (7) $ 2,700 Model-based Equity volatility 3.00 % 55.49 % 24.77 % Forward price 43.06 % 144.61 % 93.92 % Equity-Equity correlation (89.91 )% 97.69 % 14.44 % Equity-FX correlation (70.20 )% 29.90 % (24.88 )% Commodity contracts (gross) $ 3,170 Model-based Forward price 38.85 % 299.37 % 102.39 % Commodity volatility 10.45 % 45.13 % 26.24 % Commodity correlation (44.00 )% 91.00 % 56.00 % Credit derivatives (gross) $ 2,976 Model-based Recovery rate 6.50 % 65.00 % 35.21 % 1,287 Price-based Credit correlation 5.00 % 95.00 % 32.70 % Upfront points 10.20 % 99.00 % 54.28 % Price $ — $ 123.67 $ 75.18 Credit spread 4 bps 2,109 bps 210 bps As of March 31, 2017 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) (6) $ 30 Model-based Redemption rate 12.52 % 99.50 % 72.08 % Recovery rate 40.00 % 40.00 % 40.00 % Credit spread 33 bps 659 bps 202 bps Loans $ 235 Model-based Credit spread 45 bps 500 bps 76 bps 214 Yield Analysis Yield 2.90 % 20.00 % 11.98 % 120 Price-based Mortgage servicing rights $ 475 Cash flow Yield 4.20 % 21.22 % 12.38 % 92 Model-based WAL 3.53 years 7.72 years 6.23 years Liabilities Interest-bearing deposits $ 282 Model-based Mean reversion 1.00 % 20.00 % 10.50 % Forward price 99.50 % 99.95 % 99.62 % Federal funds purchased and securities loaned or sold under agreements to repurchase $ 809 Model-based Interest rate 0.73 % 2.25 % 2.07 % Trading account liabilities Securities sold, not yet purchased $ 1,013 Model-based IR normal volatility 13.87 % 71.61 % 57.55 % $ 138 Price-based Price $ 1.29 $ 121.00 $ 98.22 Short-term borrowings and long-term debt $ 10,303 Model-based Mean Reversion 1.00 % 20.00 % 10.50 % Forward price 68.46 % 235.35 % 100.73 % Equity volatility 3.00 % 50.00 % 20.71 % IR normal volatility 0.16 % 86.04 % 57.73 % As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 Model-based IR log-normal volatility 12.86 % 75.50 % 61.73 % Interest rate (0.51 )% 5.76 % 2.80 % Mortgage-backed securities $ 509 Price-based Price $ 5.50 $ 113.48 $ 61.74 368 Yield analysis Yield 1.90 % 14.54 % 4.34 % State and municipal, foreign government, corporate and other debt securities $ 3,308 Price-based Price $ 15.00 $ 103.60 $ 89.93 1,513 Cash flow Credit spread 35 bps 600 bps 230 bps Equity securities (5) $ 69 Model-based Price $ 0.48 $ 104.00 $ 22.19 58 Price-based Asset-backed securities $ 2,454 Price-based Price $ 4.00 $ 100.00 $ 71.51 Non-marketable equity $ 726 Price-based Discount to price — % 90.00 % 13.36 % 565 Comparables analysis EBITDA multiples 6.80 x 10.10 x 8.62 x Price-to-book ratio 0.32 % 1.03 % 0.87 % Price $ — $ 113.23 $ 54.40 Derivatives—gross (6) Interest rate contracts (gross) $ 4,897 Model-based IR log-normal volatility 1.00 % 93.97 % 62.72 % Mean reversion 1.00 % 20.00 % 10.50 % Foreign exchange contracts (gross) $ 1,110 Model-based Foreign exchange (FX) volatility 1.39 % 26.85 % 15.18 % 134 Cash flow Interest rate (0.85 )% (0.49 )% (0.84 )% Credit spread 4 bps 657 bps 266 bps As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) IR-IR correlation 40.00 % 50.00 % 41.27 % IR-FX correlation 16.41 % 60.00 % 49.52 % Equity contracts (gross) (7) $ 2,701 Model-based Equity volatility 3.00 % 97.78 % 29.52 % Forward price 69.05 % 144.61 % 94.28 % Equity-FX correlation (60.70 )% 28.20 % (26.28 )% Equity-IR correlation (35.00 )% 41.00 % (15.65 )% Yield volatility 3.55 % 14.77 % 9.29 % Equity-equity correlation (87.70 )% 96.50 % 67.45 % Commodity contracts (gross) $ 2,955 Model-based Forward price 35.74 % 235.35 % 119.99 % Commodity volatility 2.00 % 32.19 % 17.07 % Commodity correlation (41.61 )% 90.42 % 52.85 % Credit derivatives (gross) $ 2,786 Model-based Recovery rate 20.00 % 75.00 % 39.75 % 1,403 Price-based Credit correlation 5.00 % 90.00 % 34.27 % Upfront points 6.00 % 99.90 % 72.89 % Price $ 1.00 $ 167.00 $ 77.35 Credit spread 3 bps 1,515 bps 256 bps Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) (6) $ 42 Model-based Recovery rate 40.00 % 40.00 % 40.00 % Redemption rate 3.92 % 99.58 % 74.69 % Upfront points 16.00 % 20.50 % 18.78 % Loans $ 258 Price-based Price $ 31.55 $ 105.74 $ 56.46 221 Yield analysis Yield 2.75 % 20.00 % 11.09 % 79 Model-based Mortgage servicing rights $ 1,473 C

FAIR VALUE ELECTIONS

FAIR VALUE ELECTIONS	3 Months Ended
	Mar. 31, 2017
Fair Value, Option, Aggregate Differences [Abstract]
FAIR VALUE ELECTIONS	FAIR VALUE ELECTIONS The Company may elect to report most financial instruments and certain other items at fair value on an instrument-by-instrument basis with changes in fair value reported in earnings, other than DVA (see below). The election is made upon the initial recognition of an eligible financial asset, financial liability or firm commitment or when certain specified reconsideration events occur. The fair value election may not be revoked once an election is made. The changes in fair value are recorded in current earnings, other than DVA, which from January 1, 2016 is reported in AOCI. The Company has elected fair value accounting for its mortgage servicing rights. See Note 18 to the Consolidated Financial Statements for further discussions regarding the accounting and reporting of MSRs. The following table presents the changes in fair value of those items for which the fair value option has been elected: Changes in fair value gains (losses) for the three months ended March 31, In millions of dollars 2017 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell - selected portfolios $ (33 ) $ 28 Trading account assets 430 258 Investments — 1 Loans Certain corporate loans (1) 24 24 Certain consumer loans (1) — (1 ) Total loans $ 24 $ 23 Other assets MSRs $ 67 $ (225 ) Certain mortgage loans held for sale (2) 37 80 Other assets — 370 Total other assets $ 104 $ 225 Total assets $ 525 $ 535 Liabilities Interest-bearing deposits $ (14 ) $ (50 ) Federal funds purchased and securities loaned or sold under agreements to repurchase - selected portfolios 613 (6 ) Trading account liabilities 26 94 Short-term borrowings 19 80 Long-term debt (332 ) (423 ) Total liabilities $ 312 $ (305 ) (1) Includes mortgage loans held by mortgage loan securitization VIEs consolidated upon the adoption of ASC 810, Consolidation (SFAS 167), on January 1, 2010. (2) Includes gains (losses) associated with interest rate lock-commitments for those loans that have been originated and elected under the fair value option. Own Debt Valuation Adjustments (DVA) Own debt valuation adjustments are recognized on Citi’s liabilities for which the fair value option has been elected using Citi’s credit spreads observed in the bond market. Among other variables, the fair value of liabilities for which the fair value option has been elected (other than non-recourse and similar liabilities) is impacted by the narrowing or widening of the Company’s credit spreads. The estimated change in the fair value of these liabilities due to such changes in the Company’s own credit spread (or instrument-specific credit risk) was a loss of $95 million and a gain of $ 307 million for the three months ended March 31, 2017 and 2016 , respectively. Changes in fair value resulting from changes in instrument-specific credit risk were estimated by incorporating the Company’s current credit spreads observable in the bond market into the relevant valuation technique used to value each liability as described above. Effective January 1, 2016, changes in fair value of fair value option liabilities related to changes in Citigroup’s own credit spreads (DVA) are reflected as a component of AOCI; previously these amounts were recognized in Citigroup’s Revenues and Net income along with all other changes in fair value. See Note 1 to the Consolidated Financial Statements for additional information. The Fair Value Option for Financial Assets and Financial Liabilities Selected Portfolios of Securities Purchased Under Agreements to Resell, Securities Borrowed, Securities Sold Under Agreements to Repurchase, Securities Loaned and Certain Non-Collateralized Short-Term Borrowings The Company elected the fair value option for certain portfolios of fixed-income securities purchased under agreements to resell and fixed-income securities sold under agreements to repurchase, securities borrowed, securities loaned, and certain non-collateralized short-term borrowings held primarily by broker-dealer entities in the United States, United Kingdom and Japan. In each case, the election was made because the related interest-rate risk is managed on a portfolio basis, primarily with offsetting derivative instruments that are accounted for at fair value through earnings. Changes in fair value for transactions in these portfolios are recorded in Principal transactions . The related interest revenue and interest expense are measured based on the contractual rates specified in the transactions and are reported as interest revenue and expense in the Consolidated Statement of Income. Certain Loans and Other Credit Products Citigroup has also elected the fair value option for certain other originated and purchased loans, including certain unfunded loan products, such as guarantees and letters of credit, executed by Citigroup’s lending and trading businesses. None of these credit products are highly leveraged financing commitments. Significant groups of transactions include loans and unfunded loan products that are expected to be either sold or securitized in the near term, or transactions where the economic risks are hedged with derivative instruments, such as purchased credit default swaps or total return swaps where the Company pays the total return on the underlying loans to a third party. Citigroup has elected the fair value option to mitigate accounting mismatches in cases where hedge accounting is complex and to achieve operational simplifications. Fair value was not elected for most lending transactions across the Company. The following table provides information about certain credit products carried at fair value: March 31, 2017 December 31, 2016 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 9,126 $ 4,035 $ 9,824 $ 3,486 Aggregate unpaid principal balance in excess of fair value 532 — 758 18 Balance of non-accrual loans or loans more than 90 days past due — 2 — 1 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — 1 — 1 In addition to the amounts reported above, $ 1,263 million and $ 1,828 million of unfunded commitments related to certain credit products selected for fair value accounting were outstanding as of March 31, 2017 and December 31, 2016 , respectively. Changes in the fair value of funded and unfunded credit products are classified in Principal transactions in the Company’s Consolidated Statement of Income. Related interest revenue is measured based on the contractual interest rates and reported as Interest revenue on Trading account assets or loan interest depending on the balance sheet classifications of the credit products. The changes in fair value for the three months ended March 31, 2017 and 2016 due to instrument-specific credit risk totaled to gain of $ 26 million and $ 13 million , respectively. Certain Investments in Unallocated Precious Metals Citigroup invests in unallocated precious metals accounts (gold, silver, platinum and palladium) as part of its commodity and foreign currency trading activities or to economically hedge certain exposures from issuing structured liabilities. Under ASC 815, the investment is bifurcated into a debt host contract and a commodity forward derivative instrument. Citigroup elects the fair value option for the debt host contract, and reports the debt host contract within Trading account assets on the Company’s Consolidated Balance Sheet. The total carrying amount of debt host contracts across unallocated precious metals accounts was approximately $ 0.4 billion and $ 0.6 billion at March 31, 2017 and December 31, 2016 , respectively. The amounts are expected to fluctuate based on trading activity in future periods. As part of its commodity and foreign currency trading activities, Citi trades unallocated precious metals investments and executes forward purchase and forward sale derivative contracts with trading counterparties. When Citi sells an unallocated precious metals investment, Citi’s receivable from its depository bank is repaid and Citi derecognizes its investment in the unallocated precious metal. The forward purchase or sale contract with the trading counterparty indexed to unallocated precious metals is accounted for as a derivative, at fair value through earnings. As of March 31, 2017 , there were approximately $ 18.4 billion and $ 15.4 billion notional amounts of such forward purchase and forward sale derivative contracts outstanding, respectively. Certain Investments in Private Equity and Real Estate Ventures and Certain Equity Method and Other Investments Citigroup invests in private equity and real estate ventures for the purpose of earning investment returns and for capital appreciation. The Company has elected the fair value option for certain of these ventures, because such investments are considered similar to many private equity or hedge fund activities in Citi’s investment companies, which are reported at fair value. The fair value option brings consistency in the accounting and evaluation of these investments. All investments (debt and equity) in such private equity and real estate entities are accounted for at fair value. These investments are classified as Investments on Citigroup’s Consolidated Balance Sheet. Changes in the fair values of these investments are classified in Other revenue in the Company’s Consolidated Statement of Income. Citigroup also elects the fair value option for certain non-marketable equity securities whose risk is managed with derivative instruments that are accounted for at fair value through earnings. These securities are classified as Trading account assets on Citigroup’s Consolidated Balance Sheet. Changes in the fair value of these securities and the related derivative instruments are recorded in Principal transactions . Certain Mortgage Loans Held for Sale (HFS) Citigroup has elected the fair value option for certain purchased and originated prime fixed-rate and conforming adjustable-rate first mortgage loans HFS. These loans are intended for sale or securitization and are hedged with derivative instruments. The Company has elected the fair value option to mitigate accounting mismatches in cases where hedge accounting is complex and to achieve operational simplifications. The following table provides information about certain mortgage loans HFS carried at fair value: In millions of dollars March 31, December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 683 $ 915 Aggregate fair value in excess of unpaid principal balance 21 8 Balance of non-accrual loans or loans more than 90 days past due — — Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — — The changes in the fair values of these mortgage loans are reported in Other revenue in the Company’s Consolidated Statement of Income. There was no net change in fair value during the three months ended March 31, 2017 and 2016 due to instrument-specific credit risk. Related interest income continues to be measured based on the contractual interest rates and reported as Interest revenue in the Consolidated Statement of Income. Certain Structured Liabilities The Company has elected the fair value option for certain structured liabilities whose performance is linked to structured interest rates, inflation, currency, equity, referenced credit or commodity risks. The Company elected the fair value option because these exposures are considered to be trading-related positions and, therefore, are managed on a fair value basis. These positions will continue to be classified as debt, deposits or derivatives ( Trading account liabilities ) on the Company’s Consolidated Balance Sheet according to their legal form. The following table provides information about the carrying value of structured notes, disaggregated by type of embedded derivative instrument: In billions of dollars March 31, 2017 December 31, 2016 Interest rate linked $ 11.3 $ 10.6 Foreign exchange linked 0.2 0.2 Equity linked 12.0 12.3 Commodity linked 0.8 0.3 Credit linked 1.6 0.9 Total $ 25.9 $ 24.3 Prior to 2016, the total change in the fair value of these structured liabilities was reported in Principal transactions in the Company’s Consolidated Statement of Income. Beginning in the first quarter of 2016, the portion of the changes in fair value attributable to changes in Citigroup’s own credit spreads (DVA) are reflected as a component of AOCI while all other changes in fair value will continue to be reported in Principal transactions . Changes in the fair value of these structured liabilities include accrued interest, which is also included in the change in fair value reported in Principal transactions . Certain Non-Structured Liabilities The Company has elected the fair value option for certain non-structured liabilities with fixed and floating interest rates. The Company has elected the fair value option where the interest-rate risk of such liabilities may be economically hedged with derivative contracts or the proceeds are used to purchase financial assets that will also be accounted for at fair value through earnings. The elections have been made to mitigate accounting mismatches and to achieve operational simplifications. These positions are reported in Short-term borrowings and Long-term debt on the Company’s Consolidated Balance Sheet. Prior to 2016, the total change in the fair value of these non-structured liabilities was reported in Principal transactions in the Company’s Consolidated Statement of Income. Beginning in the first quarter of 2016, the portion of the changes in fair value attributable to changes in Citigroup’s own credit spreads (DVA) are reflected as a component of AOCI while all other changes in fair value will continue to be reported in Principal transactions . Interest expense on non-structured liabilities is measured based on the contractual interest rates and reported as Interest expense in the Consolidated Statement of Income. The following table provides information about long-term debt carried at fair value: In millions of dollars March 31, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 27,526 $ 26,254 Aggregate unpaid principal balance in excess of (less than) fair value (55 ) (128 ) The following table provides information about short-term borrowings carried at fair value: In millions of dollars March 31, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 3,473 $ 2,700 Aggregate unpaid principal balance in excess of (less than) fair value (9 ) (61 )

GUARANTEES AND COMMITMENTS

GUARANTEES AND COMMITMENTS	3 Months Ended
	Mar. 31, 2017
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
GUARANTEES AND COMMITMENTS	GUARANTEES AND COMMITMENTS Citi provides a variety of guarantees and indemnifications to its customers to enhance their credit standing and enable them to complete a wide variety of business transactions. For certain contracts meeting the definition of a guarantee, the guarantor must recognize, at inception, a liability for the fair value of the obligation undertaken in issuing the guarantee. In addition, the guarantor must disclose the maximum potential amount of future payments that the guarantor could be required to make under the guarantee, if there were a total default by the guaranteed parties. The determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. For additional information regarding Citi’s guarantees and indemnifications included in the tables below, as well as its other guarantees and indemnifications excluded from the tables below, see Note 26 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. The following tables present information about Citi’s guarantees at March 31, 2017 and December 31, 2016 : Maximum potential amount of future payments In billions of dollars at March 31, 2017 except carrying value in millions Expire within 1 year Expire after 1 year Total amount outstanding Carrying value (in millions of dollars) Financial standby letters of credit $ 28.1 $ 66.0 $ 94.1 $ 205 Performance guarantees 7.6 3.7 11.3 20 Derivative instruments considered to be guarantees 10.7 78.1 88.8 690 Loans sold with recourse — 0.2 0.2 11 Securities lending indemnifications (1) 97.1 — 97.1 — Credit card merchant processing (1)(2) 77.6 — 77.6 — Credit card arrangements with partners 0.2 1.3 1.5 206 Custody indemnifications and other 1.5 47.5 49.0 58 Total $ 222.8 $ 196.8 $ 419.6 $ 1,190 Maximum potential amount of future payments In billions of dollars at December 31, 2016 except carrying value in millions Expire within 1 year Expire after 1 year Total amount outstanding Carrying value ( in millions of dollars) Financial standby letters of credit $ 26.0 $ 67.1 $ 93.1 $ 141 Performance guarantees 7.5 3.6 11.1 19 Derivative instruments considered to be guarantees 7.2 80.0 87.2 747 Loans sold with recourse — 0.2 0.2 12 Securities lending indemnifications (1) 80.3 — 80.3 — Credit card merchant processing (1)(2) 86.4 — 86.4 — Credit card arrangements with partners — 1.5 1.5 206 Custody indemnifications and other — 45.4 45.4 58 Total $ 207.4 $ 197.8 $ 405.2 $ 1,183 (1) The carrying values of securities lending indemnifications and credit card merchant processing were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2) At March 31, 2017 and December 31, 2016 , this maximum potential exposure was estimated to be $78 billion and $86 billion , respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants. Loans sold with recourse Loans sold with recourse represent Citi’s obligations to reimburse the buyers for loan losses under certain circumstances. Recourse refers to the clause in a sales agreement under which a seller/lender will fully reimburse the buyer/investor for any losses resulting from the purchased loans. This may be accomplished by the seller taking back any loans that become delinquent. In addition to the amounts shown in the tables above, Citi has recorded a repurchase reserve for its potential repurchases or make-whole liability regarding residential mortgage representation and warranty claims related to its whole loan sales to the U.S. government-sponsored enterprises (GSEs) and, to a lesser extent, private investors. The repurchase reserve was approximately $104 million and $107 million at March 31, 2017 and December 31, 2016 , respectively, and these amounts are included in Other liabilities on the Consolidated Balance Sheet. Credit card arrangements with partners Citi, in certain of its credit card partner arrangements, provides guarantees to the partner regarding the volume of certain customer originations during the term of the agreement. To the extent such origination targets are not met, the guarantees serve to compensate the partner for certain payments that otherwise would have been generated in connection with such originations. Other guarantees and indemnifications Credit Card Protection Programs Citi, through its credit card businesses, provides various cardholder protection programs on several of its card products, including programs that provide insurance coverage for rental cars, coverage for certain losses associated with purchased products, price protection for certain purchases and protection for lost luggage. These guarantees are not included in the table, since the total outstanding amount of the guarantees and Citi’s maximum exposure to loss cannot be quantified. The protection is limited to certain types of purchases and losses, and it is not possible to quantify the purchases that would qualify for these benefits at any given time. Citi assesses the probability and amount of its potential liability related to these programs based on the extent and nature of its historical loss experience. At March 31, 2017 and December 31, 2016, the actual and estimated losses incurred and the carrying value of Citi’s obligations related to these programs were immaterial. Value-Transfer Networks Citi is a member of, or shareholder in, hundreds of value transfer networks (VTNs) (payment, clearing and settlement systems as well as exchanges) around the world. As a condition of membership, many of these VTNs require that members stand ready to pay a pro rata share of the losses incurred by the organization due to another member’s default on its obligations. Citi’s potential obligations may be limited to its membership interests in the VTNs, contributions to the VTN’s funds, or, in limited cases, the obligation may be unlimited. The maximum exposure cannot be estimated as this would require an assessment of future claims that have not yet occurred. Citi believes the risk of loss is remote given historical experience with the VTNs. Accordingly, Citi’s participation in VTNs is not reported in the guarantees tables above, and there are no amounts reflected on the Consolidated Balance Sheet as of March 31, 2017 or December 31, 2016 for potential obligations that could arise from Citi’s involvement with VTN associations. Long-Term Care Insurance Indemnification In connection with the 2005 sale of certain insurance and annuity subsidiaries to MetLife Inc. (MetLife), the Company provided an indemnification for policyholder claims and other liabilities relating to a book of long-term care (LTC) business (for the entire term of the LTC policies) that is fully reinsured by subsidiaries of Genworth Financial Inc. (Genworth). In turn, Genworth has offsetting reinsurance agreements with MetLife and the Union Fidelity Life Insurance Company (UFLIC), a subsidiary of the General Electric Company. Genworth has funded two trusts with securities whose fair value (approximately $7.1 billion at March 31, 2017 , compared to $7.0 billion at December 31, 2016 ) is designed to cover Genworth’s statutory liabilities for the LTC policies. The trusts serve as collateral for Genworth's reinsurance obligations related to the MetLife LTC policies and MetLife Insurance Company USA is the sole beneficiary of the trusts. The assets in these trusts are evaluated and adjusted periodically to ensure that the fair value of the assets continues to cover the estimated statutory liabilities related to the LTC policies, as those statutory liabilities change over time. If Genworth fails to perform under the reinsurance agreement for any reason, including insolvency, and the assets in the two trusts are insufficient or unavailable to MetLife, then Citi must reimburse MetLife for any losses actually incurred in connection with the LTC policies. Since both events would have to occur before Citi would become responsible for any payment to MetLife pursuant to its indemnification obligation, and the likelihood of such events occurring is currently not probable, there is no liability reflected in the Consolidated Balance Sheet as of March 31, 2017 and December 31, 2016 related to this indemnification. Citi continues to closely monitor its potential exposure under this indemnification obligation. In the fourth quarter of 2016, MetLife announced it was pursuing spinning off the entity involved in the long-term care reinsurance obligations as part of a broader separation of its retail and group/corporate insurance operations. Separately, Genworth announced that it had agreed to be purchased by China Oceanwide Holdings Co., Ltd, subject to a series of conditions and regulatory approvals. Citi is monitoring these developments. Futures and over-the-counter derivatives clearing Citi provides clearing services on central clearing counterparties (CCP) for clients that need to clear exchange-traded and over-the-counter (OTC) derivatives contracts with CCPs. Based on all relevant facts and circumstances, Citi has concluded that it acts as an agent for accounting purposes in its role as clearing member for these client transactions. As such, Citi does not reflect the underlying exchange-traded or OTC derivatives contracts in its Consolidated Financial Statements. See Note 19 for a discussion of Citi’s derivatives activities that are reflected in its Consolidated Financial Statements. As a clearing member, Citi collects and remits cash and securities collateral (margin) between its clients and the respective CCP. In certain circumstances, Citi collects a higher amount of cash (or securities) from its clients than it needs to remit to the CCPs. This excess cash is then held at depository institutions such as banks or carry brokers. There are two types of margin: initial margin and variation margin. Where Citi obtains benefits from or controls cash initial margin (e.g., retains an interest spread), cash initial margin collected from clients and remitted to the CCP, or depository institutions, is reflected within Brokerage payables (payables to customers) and Brokerage receivables (receivables from brokers, dealers and clearing organizations) or Cash and due from banks , respectively. However, for exchange-traded and OTC-cleared derivatives contracts where Citi does not obtain benefits from or control the client cash balances, the client cash initial margin collected from clients and remitted to the CCP or depository institutions is not reflected on Citi’s Consolidated Balance Sheet. These conditions are met when Citi has contractually agreed with the client that (i) Citi will pass through to the client all interest paid by the CCP or depository institutions on the cash initial margin; (ii) Citi will not utilize its right as a clearing member to transform cash margin into other assets; (iii) Citi does not guarantee and is not liable to the client for the performance of the CCP or the depository institution and (iv) the client cash balances are legally isolated from Citi’s bankruptcy estate. The total amount of cash initial margin collected and remitted in this manner was approximately $10.6 billion and $9.4 billion as of March 31, 2017 and December 31, 2016 , respectively. Variation margin due from clients to the respective CCP, or from the CCP to clients, reflects changes in the value of the client’s derivative contracts for each trading day. As a clearing member, Citi is exposed to the risk of nonperformance by clients (e.g., failure of a client to post variation margin to the CCP for negative changes in the value of the client’s derivative contracts). In the event of non-performance by a client, Citi would move to close out the client’s positions. The CCP would typically utilize initial margin posted by the client and held by the CCP, with any remaining shortfalls required to be paid by Citi as clearing member. Citi generally holds incremental cash or securities margin posted by the client, which would typically be expected to be sufficient to mitigate Citi’s credit risk in the event the client fails to perform. As required by ASC 860-30-25-5, securities collateral posted by clients is not recognized on Citi’s Consolidated Balance Sheet. Carrying Value—Guarantees and Indemnifications At both March 31, 2017 and December 31, 2016 , the total carrying amounts of the liabilities related to the guarantees and indemnifications included in the tables above amounted to approximately $1.2 billion . The carrying value of financial and performance guarantees is included in Other liabilities . For loans sold with recourse, the carrying value of the liability is included in Other liabilities . Collateral Cash collateral available to Citi to reimburse losses realized under these guarantees and indemnifications amounted to $55 billion and $45 billion at March 31, 2017 and December 31, 2016 , respectively. Securities and other marketable assets held as collateral amounted to $45 billion and $38 billion at March 31, 2017 and December 31, 2016 , respectively. The majority of collateral is held to reimburse losses realized under securities lending indemnifications. Additionally, letters of credit in favor of Citi held as collateral amounted to $6.0 billion and $5.4 billion at March 31, 2017 and December 31, 2016 , respectively. Other property may also be available to Citi to cover losses under certain guarantees and indemnifications; however, the value of such property has not been determined. Performance risk Presented in the tables below are the maximum potential amounts of future payments that are classified based upon internal and external credit ratings. The determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. Maximum potential amount of future payments In billions of dollars at March 31, 2017 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 65.9 $ 14.8 $ 13.4 $ 94.1 Performance guarantees 7.2 2.6 1.5 11.3 Derivative instruments deemed to be guarantees — — 88.8 88.8 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 97.1 97.1 Credit card merchant processing — — 77.6 77.6 Credit card arrangements with partners — — 1.5 1.5 Custody indemnifications and other 47.3 0.1 1.6 49.0 Total $ 120.4 $ 17.5 $ 281.7 $ 419.6 Maximum potential amount of future payments In billions of dollars at December 31, 2016 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 66.8 $ 13.4 $ 12.9 $ 93.1 Performance guarantees 6.3 4.0 0.8 11.1 Derivative instruments deemed to be guarantees — — 87.2 87.2 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 80.3 80.3 Credit card merchant processing — — 86.4 86.4 Credit card arrangements with partners — — 1.5 1.5 Custody indemnifications and other 45.3 0.1 — 45.4 Total $ 118.4 $ 17.5 $ 269.3 $ 405.2 Credit Commitments and Lines of Credit The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. March 31, December 31, 2016 Commercial and similar letters of credit $ 795 $ 4,790 $ 5,585 $ 5,736 One- to four-family residential mortgages 1,283 1,698 2,981 2,838 Revolving open-end loans secured by one- to four-family residential properties 11,900 1,542 13,442 13,405 Commercial real estate, construction and land development 9,562 1,318 10,880 10,781 Credit card lines 576,402 97,286 673,688 664,335 Commercial and other consumer loan commitments 174,429 96,164 270,593 259,934 Other commitments and contingencies 3,723 9,290 13,013 11,267 Total $ 778,094 $ 212,088 $ 990,182 $ 968,296 The majority of unused commitments are contingent upon customers maintaining specific credit standards. Commercial commitments generally have floating interest rates and fixed expiration dates and may require payment of fees. Such fees (net of certain direct costs) are deferred and, upon exercise of the commitment, amortized over the life of the loan or, if exercise is deemed remote, amortized over the commitment period.

CONTINGENCIES

CONTINGENCIES	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The following information supplements and amends, as applicable, the disclosures in Note 27 to the Consolidated Financial Statements of Citigroup’s 2016 Annual Report on Form 10-K. For purposes of this Note, Citigroup, its affiliates and subsidiaries and current and former officers, directors and employees, are sometimes collectively referred to as Citigroup and Related Parties. In accordance with ASC 450, Citigroup establishes accruals for contingencies, including the litigation and regulatory matters disclosed herein, when Citigroup believes it is probable that a loss has been incurred and the amount of the loss can be reasonably estimated. Once established, accruals are adjusted from time to time, as appropriate, in light of additional information. The amount of loss ultimately incurred in relation to those matters may be substantially higher or lower than the amounts accrued for those matters. If Citigroup has not accrued for a matter because the matter does not meet the criteria for accrual (as set forth above), or Citigroup believes an exposure to loss exists in excess of the amount accrued for a particular matter, in each case assuming a material loss is reasonably possible, Citigroup discloses the matter. In addition, for such matters, Citigroup discloses an estimate of the aggregate reasonably possible loss or range of loss in excess of the amounts accrued for those matters as to which an estimate can be made. At March 31, 2017, Citigroup estimates that the reasonably possible unaccrued loss for these matters ranges up to approximately $2.0 billion in the aggregate. As available information changes, the matters for which Citigroup is able to estimate will change, and the estimates themselves will change. In addition, while many estimates presented in financial statements and other financial disclosures involve significant judgment and may be subject to significant uncertainty, estimates of the range of reasonably possible loss arising from litigation and regulatory proceedings are subject to particular uncertainties. For example, at the time of making an estimate, Citigroup may have only preliminary, incomplete or inaccurate information about the facts underlying the claim; its assumptions about the future rulings of the court or other tribunal on significant issues, or the behavior and incentives of adverse parties or regulators, may prove to be wrong; and the outcomes it is attempting to predict are often not amenable to the use of statistical or other quantitative analytical tools. In addition, from time to time an outcome may occur that Citigroup had not accounted for in its estimates because it had deemed such an outcome to be remote. For all these reasons, the amount of loss in excess of accruals ultimately incurred for the matters as to which an estimate has been made could be substantially higher or lower than the range of loss included in the estimate. Subject to the foregoing, it is the opinion of Citigroup's management, based on current knowledge and after taking into account its current legal accruals, that the eventual outcome of all matters described in this Note would not be likely to have a material adverse effect on the consolidated financial condition of Citigroup. Nonetheless, given the substantial or indeterminate amounts sought in certain of these matters and the inherent unpredictability of such matters, an adverse outcome in certain of these matters could, from time to time, have a material adverse effect on Citigroup’s consolidated results of operations or cash flows in particular quarterly or annual periods. For further information on ASC 450 and Citigroup's accounting and disclosure framework for contingencies, including for litigation and regulatory matters disclosed herein, see Note 27 to the Consolidated Financial Statements of Citigroup’s 2016 Annual Report on Form 10-K. Credit Crisis-Related Litigation and Other Matters Mortgage-Related Litigation and Other Matters Mortgage Backed Security Repurchase Claims : On March 29, 2017, the parties filed a stipulation of discontinuance with prejudice in U.S. BANK NATIONAL ASSOCIATION, SOLELY IN ITS CAPACITY AS TRUSTEE FOR CITIGROUP MORTGAGE LOAN TRUST 2007-AHL2 v. CITIGROUP GLOBAL MARKETS REALTY CORP. Additional information concerning this action is publicly available in court filings under the docket number 653816/2013 (N.Y. Sup. Ct.) (Kornreich, J.). Mortgage Backed Securities Trustee Actions: On April 7, 2017, Citibank submitted a motion for summary judgment as to all claims in FIXED INCOME SHARES: SERIES M ET AL. v. CITIBANK N.A. Additional information concerning this action is publicly available in court filings under the docket number 14-cv-9373 (S.D.N.Y.) (Furman, J.). Foreign Exchange Matters Antitrust and Other Litigation : On March 24, 2017, in NYPL v. JPMORGAN CHASE & CO., ET AL., the court granted the motion to dismiss filed by Citigroup and Related Parties along with other defendant banks. Plaintiffs may move for leave to file an amended complaint by May 5, 2017. Additional information concerning this action is publicly available in court filings under the docket numbers 15 Civ. 2290 (N.D. Cal.) (Chhabria, J.) and 15 Civ. 9300 (S.D.N.Y.) (Schofield, J.). On January 9, 2017, in ALLEN V. BANK OF AMERICA CORPORATION, ET AL., the plaintiffs appealed the dismissal of their claims. Additional information concerning this action is publicly available in court filings under the docket numbers 15 Civ. 4285 (S.D.N.Y.) (Schofield, J.); 16-3327 (2d Cir.); and 16-3571 (2d Cir.). On February 27, 2017, in NEGRETE v. CITIBANK, N.A., the court granted Citibank’s motion to dismiss in part without leave to amend, and denied plaintiffs’ motion for partial summary judgment. On March 13, 2017, Citibank filed an answer to plaintiffs’ amended complaint. On March 21, 2017, plaintiffs moved for entry of final judgment as to the dismissed claims and requested that litigation of the remaining claim be stayed pending an appeal. Additional information concerning this action is publicly available in court filings under the docket number 15 Civ. 7250 (S.D.N.Y.) (Sweet, J.). On January 23, 2017, in BAKER ET AL. v. BANK OF AMERICA CORPORATION ET AL., Citigroup and Related Parties, along with other defendant banks, moved to dismiss the complaint. On March 24, 2017, in lieu of responding to the motion, plaintiffs filed an amended complaint. Additional information concerning this action is publicly available in court filings under the docket number 16 Civ. 7512 (S.D.N.Y) (Schofield, J.). Interest Rate Swaps Matters Antitrust and Other Litigation: On January 20, 2017, defendants, including Citigroup, Citibank, CGMI and CGML, filed a joint motion to dismiss all claims in IN RE INTEREST RATE SWAPS ANTITRUST LITIGATION. Additional information concerning action is publicly available in court filings under the docket number 16 MD 2704 (S.D.N.Y.) (Engelmayer, J.). Interchange Fee Litigation On March 27, 2017, the United States Supreme Court entered an order denying class plaintiffs’ petition for writ of certiorari. Additional information concerning this action is publicly available in court filings under the docket numbers MDL 05-1720 (E.D.N.Y.) (Brodie, J.); 12-4671 (2d Cir.); and 16-710 (U.S. Sup. Ct.). Interbank Offered Rates-Related Litigation and Other Matters Antitrust and Other Litigation : On February 21, 2017, in SULLIVAN v. BARCLAYS PLC, ET AL., the court ruled on defendants’ motion to dismiss, dismissing all claims against Citigroup and Citibank, with the exception of one claim under the Sherman Act and two common law claims. On March 7, 2017, defendants, including Citigroup and Citibank, filed a motion seeking clarification concerning the scope of the February 21, 2017 ruling, and, on April 18, 2017, the court granted defendants’ motion. Additional information concerning this action is publicly available in court filings under the docket number 13 Civ. 2811 (S.D.N.Y.) (Castel, J.). Oceanografia Fraud and Related Matters Other Litigation : On February 27, 2017, a complaint was filed against Citigroup in the United States District Court for the Southern District of New York by Oceanografia SA de CV (OSA) and its controlling shareholder, Amado Yáñez Osuna. The complaint alleges that plaintiffs were injured when Citigroup made certain public statements about receivable financings and other financing arrangements related to OSA . The complaint asserts claims for malicious prosecution and tortious interference with existing and prospective business relationships. Additional information concerning this action is publicly available in court filings under the docket number 1:17-cv-01434 (S.D.N.Y.) (Sullivan, J.). Sovereign Securities Matters Antitrust and Other Litigation : On April 11, 2017, plaintiffs filed a consolidated amended complaint against various financial institutions and traders, including Citigroup and Related Parties, in the consolidated proceeding before the United States District Court for the Southern District of New York, In Re SSA Bonds Antitrust Litigation. Based on allegations that defendants engaged in collusion in the supranational, sub-sovereign, and agency (SSA) bond market, plaintiffs assert claims under the antitrust laws and for unjust enrichment, and seek damages, including treble damages where authorized by statute, and restitution. Additional information relating to this action is publicly available in court filings under the docket number 16 Civ. 03711 (S.D.N.Y.) (Ramos, J.). Settlement Payments Payments required in settlement agreements described above have been made or are covered by existing litigation accruals.

CONDENSED CONSOLIDATING FINANCI

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS Citigroup amended its Registration Statement on Form S-3 on file with the SEC (File No. 33-192302) to add its wholly owned subsidiary, Citigroup Global Markets Holdings Inc. (CGMHI), as a co-registrant. Any securities issued by CGMHI under the Form S-3 will be fully and unconditionally guaranteed by Citigroup. The following are the Condensed Consolidating Statements of Income and Comprehensive Income for the three months ended March 31, 2017 and 2016 , Condensed Consolidating Balance Sheet as of March 31, 2017 and December 31, 2016 and Condensed Consolidating Statement of Cash Flows for the three months ended March 31, 2017 and 2016 for Citigroup Inc., the parent holding company (Citigroup parent company), CGMHI, other Citigroup subsidiaries and eliminations and total consolidating adjustments. “Other Citigroup subsidiaries and eliminations” includes all other subsidiaries of Citigroup, intercompany eliminations and income (loss) from discontinued operations. “Consolidating adjustments” includes Citigroup parent company elimination of distributed and undistributed income of subsidiaries and investment in subsidiaries. These Condensed Consolidating Financial Statements have been prepared and presented in accordance with SEC Regulation S-X Rule 3-10, “Financial Statements of Guarantors and Issuers of Guaranteed Securities Registered or Being Registered.” These Condensed Consolidating Financial Statements schedules are presented for purposes of additional analysis, but should be considered in relation to the Consolidated Financial Statements of Citigroup taken as a whole. Condensed Consolidating Statements of Income and Comprehensive Income Three months ended March 31, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 3,750 $ — $ — $ (3,750 ) $ — Interest revenue 1 1,027 13,395 — 14,423 Interest revenue—intercompany 793 157 (950 ) — — Interest expense 1,218 396 1,952 — 3,566 Interest expense—intercompany 90 426 (516 ) — — Net interest revenue $ (514 ) $ 362 $ 11,009 $ — $ 10,857 Commissions and fees $ — $ 1,255 $ 1,504 $ — $ 2,759 Commissions and fees—intercompany — 2 (2 ) — — Principal transactions (163 ) 1,606 1,579 — 3,022 Principal transactions—intercompany 204 (682 ) 478 — — Other income (39 ) 74 1,447 — 1,482 Other income—intercompany (123 ) 34 89 — — Total non-interest revenues $ (121 ) $ 2,289 $ 5,095 $ — $ 7,263 Total revenues, net of interest expense $ 3,115 $ 2,651 $ 16,104 $ (3,750 ) $ 18,120 Provisions for credit losses and for benefits and claims $ — $ — $ 1,662 $ — $ 1,662 Operating expenses Compensation and benefits $ (14 ) $ 1,262 $ 4,286 $ — $ 5,534 Compensation and benefits—intercompany 31 — (31 ) — — Other operating 28 406 4,509 — 4,943 Other operating—intercompany (59 ) 468 (409 ) — — Total operating expenses $ (14 ) $ 2,136 $ 8,355 $ — $ 10,477 Equity in undistributed income of subsidiaries 587 — — (587 ) — Income (loss) from continuing operations before income taxes $ 3,716 $ 515 $ 6,087 $ (4,337 ) $ 5,981 Provision (benefit) for income taxes (374 ) 215 2,022 — 1,863 Income (loss) from continuing operations $ 4,090 $ 300 $ 4,065 $ (4,337 ) $ 4,118 Loss from discontinued operations, net of taxes — — (18 ) — (18 ) Net income (loss) before attribution of noncontrolling interests $ 4,090 $ 300 $ 4,047 $ (4,337 ) $ 4,100 Noncontrolling interests — — 10 — 10 Net income (loss) $ 4,090 $ 300 $ 4,037 $ (4,337 ) $ 4,090 Comprehensive income Add: Other comprehensive income (loss) 1,464 (20 ) (3,721 ) 3,741 1,464 Total Citigroup comprehensive income (loss) $ 5,554 $ 280 $ 316 $ (596 ) $ 5,554 Add: Other comprehensive income attributable to noncontrolling interests — — — — 31 — 31 Add: Net income attributable to noncontrolling interests — — — — 10 — 10 Total comprehensive income (loss) $ 5,554 $ 280 $ 357 $ (596 ) $ 5,595 Condensed Consolidating Statements of Income and Comprehensive Income Three months ended March 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 2,800 $ — $ — $ (2,800 ) $ — Interest revenue 2 1,146 13,019 — 14,167 Interest revenue—intercompany 872 136 (1,008 ) — — Interest expense 1,070 364 1,506 — 2,940 Interest expense—intercompany 41 429 (470 ) — — Net interest revenue $ (237 ) $ 489 $ 10,975 $ — $ 11,227 Commissions and fees $ — $ 960 $ 1,503 $ — $ 2,463 Commissions and fees—intercompany (2 ) (6 ) 8 — — Principal transactions (209 ) (137 ) 2,186 — 1,840 Principal transactions—intercompany 258 748 (1,006 ) — — Other income (3,094 ) 76 5,043 — 2,025 Other income—intercompany 3,260 (140 ) (3,120 ) — — Total non-interest revenues $ 213 $ 1,501 $ 4,614 $ — $ 6,328 Total revenues, net of interest expense $ 2,776 $ 1,990 $ 15,589 $ (2,800 ) $ 17,555 Provisions for credit losses and for benefits and claims $ — $ — $ 2,045 $ — $ 2,045 Operating expenses Compensation and benefits $ 8 $ 1,289 $ 4,259 $ — $ 5,556 Compensation and benefits—intercompany 3 — (3 ) — — Other operating 267 386 4,314 — 4,967 Other operating—intercompany 1 307 (308 ) — — Total operating expenses $ 279 $ 1,982 $ 8,262 $ — $ 10,523 Equity in undistributed income of subsidiaries 944 — — (944 ) — Income (loss) from continuing operations before income taxes $ 3,441 $ 8 $ 5,282 $ (3,744 ) $ 4,987 Provision (benefit) for income taxes (60 ) 37 1,502 — 1,479 Income (loss) from continuing operations $ 3,501 $ (29 ) $ 3,780 $ (3,744 ) $ 3,508 Income from discontinued operations, net of taxes — — (2 ) — (2 ) Net income (loss) before attribution of noncontrolling interests $ 3,501 $ (29 ) $ 3,778 $ (3,744 ) $ 3,506 Noncontrolling interests — 2 3 — 5 Net income (loss) $ 3,501 $ (31 ) $ 3,775 $ (3,744 ) $ 3,501 Comprehensive income Add: Other comprehensive income (loss) $ 2,733 $ 47 $ (534 ) $ 487 $ 2,733 Total Citigroup comprehensive income (loss) $ 6,234 $ 16 $ 3,241 $ (3,257 ) $ 6,234 Add: Other comprehensive income attributable to noncontrolling interests — — 27 — 27 Add: Net income attributable to noncontrolling interests — 2 3 — 5 Total comprehensive income (loss) $ 6,234 $ 18 $ 3,271 $ (3,257 ) $ 6,266 Condensed Consolidating Balance Sheet March 31, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 480 $ 21,792 $ — $ 22,272 Cash and due from banks—intercompany 352 3,167 (3,519 ) — — Federal funds sold and resale agreements — 196,387 46,542 — 242,929 Federal funds sold and resale agreements—intercompany — 14,742 (14,742 ) — — Trading account assets 1 128,414 116,488 — 244,903 Trading account assets—intercompany 991 3,173 (4,164 ) — — Investments 43 217 345,573 — 345,833 Loans, net of unearned income — 1,269 627,326 — 628,595 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,030 ) — (12,030 ) Total loans, net $ — $ 1,269 $ 615,296 $ — $ 616,565 Advances to subsidiaries $ 143,808 $ — $ (143,808 ) $ — $ — Investments in subsidiaries 228,432 — — (228,432 ) — Other assets (1) 23,924 51,968 273,241 — 349,133 Other assets—intercompany 8,229 58,770 (66,999 ) — — Total assets $ 405,780 $ 458,587 $ 1,185,700 $ (228,432 ) $ 1,821,635 Liabilities and equity Deposits $ — $ — $ 949,990 $ — $ 949,990 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 128,196 20,034 — 148,230 Federal funds purchased and securities loaned or sold—intercompany — 20,807 (20,807 ) — — Trading account liabilities 7 94,791 49,272 — 144,070 Trading account liabilities—intercompany 819 2,834 (3,653 ) — — Short-term borrowings — 1,961 24,166 — 26,127 Short-term borrowings—intercompany — 65,562 (65,562 ) — — Long-term debt 141,626 15,017 51,887 — 208,530 Long-term debt—intercompany — 28,781 (28,781 ) — — Advances from subsidiaries 26,357 — (26,357 ) — — Other liabilities 3,346 66,324 45,865 — 115,535 Other liabilities—intercompany 5,493 1,263 (6,756 ) — — Stockholders’ equity 228,132 33,051 196,402 (228,432 ) 229,153 Total liabilities and equity $ 405,780 $ 458,587 $ 1,185,700 $ (228,432 ) $ 1,821,635 (1) Other assets for Citigroup parent company at March 31, 2017 included $ 18.2 billion of placements to Citibank and its branches, of which $ 8.3 billion had a remaining term of less than 30 days. Condensed Consolidating Balance Sheet December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 870 $ 22,173 $ — $ 23,043 Cash and due from banks—intercompany 142 3,820 (3,962 ) — — Federal funds sold and resale agreements — 196,236 40,577 — 236,813 Federal funds sold and resale agreements—intercompany — 12,270 (12,270 ) — — Trading account assets 6 121,484 122,435 — 243,925 Trading account assets—intercompany 1,173 907 (2,080 ) — — Investments 173 335 352,796 — 353,304 Loans, net of unearned income — 575 623,794 — 624,369 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,060 ) — (12,060 ) Total loans, net $ — $ 575 $ 611,734 $ — $ 612,309 Advances to subsidiaries $ 143,154 $ — $ (143,154 ) $ — $ — Investments in subsidiaries 226,279 — — (226,279 ) — Other assets (1) 23,734 46,095 252,854 — 322,683 Other assets—intercompany 27,845 38,207 (66,052 ) — — Total assets $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 Liabilities and equity Deposits $ — $ — $ 929,406 $ — $ 929,406 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 122,320 19,501 — 141,821 Federal funds purchased and securities loaned or sold—intercompany — 25,417 (25,417 ) — — Trading account liabilities — 87,714 51,331 — 139,045 Trading account liabilities—intercompany 1,006 868 (1,874 ) — — Short-term borrowings — 1,356 29,345 — 30,701 Short-term borrowings—intercompany — 35,596 (35,596 ) — — Long-term debt 147,333 8,128 50,717 — 206,178 Long-term debt—intercompany — 41,287 (41,287 ) — — Advances from subsidiaries 41,258 — (41,258 ) — — Other liabilities 3,466 57,430 57,887 — 118,783 Other liabilities—intercompany 4,323 7,894 (12,217 ) — — Stockholders’ equity 225,120 32,789 194,513 (226,279 ) 226,143 Total liabilities and equity $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 (1) Other assets for Citigroup parent company at December 31, 2016 included $20.7 billion of placements to Citibank and its branches, of which $6.8 billion had a remaining term of less than 30 days. Condensed Consolidating Statement of Cash Flows Three months ended March 31, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 24,958 $ (3,405 ) $ (24,559 ) $ — $ (3,006 ) Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (41,584 ) $ — $ (41,584 ) Proceeds from sales of investments 116 — 29,340 — 29,456 Proceeds from maturities of investments — — 24,006 — 24,006 Change in deposits with banks — 6,514 (26,836 ) — (20,322 ) Change in loans — — (7,953 ) — (7,953 ) Proceeds from sales and securitizations of loans — — 3,191 — 3,191 Proceeds from significant disposals — — 2,732 — 2,732 Change in federal funds sold and resales — (2,623 ) (3,493 ) — (6,116 ) Changes in investments and advances—intercompany (569 ) (5,007 ) 5,576 — — Other investing activities — — (653 ) — (653 ) Net cash used in investing activities of continuing operations $ (453 ) $ (1,116 ) $ (15,674 ) $ — $ (17,243 ) Cash flows from financing activities of continuing operations Dividends paid $ (744 ) $ — $ — $ — $ (744 ) Treasury stock acquired (1,858 ) — — — (1,858 ) Proceeds (repayments) from issuance of long-term debt, net (6,395 ) 5,175 938 — (282 ) Proceeds (repayments) from issuance of long-term debt—intercompany, net — (12,506 ) 12,506 — — Change in deposits — — 20,584 — 20,584 Change in federal funds purchased and repos — 1,266 5,143 — 6,409 Change in short-term borrowings — 605 (5,179 ) — (4,574 ) Net change in short-term borrowings and other advances—intercompany (14,901 ) 8,938 5,963 — — Other financing activities (397 ) — — — (397 ) Net cash provided by (used in) financing activities of continuing operations $ (24,295 ) $ 3,478 $ 39,955 $ — $ 19,138 Effect of exchange rate changes on cash and due from banks $ — $ — $ 340 $ — $ 340 Change in cash and due from banks $ 210 $ (1,043 ) $ 62 $ — $ (771 ) Cash and due from banks at beginning of period 142 4,690 18,211 — 23,043 Cash and due from banks at end of period $ 352 $ 3,647 $ 18,273 $ — $ 22,272 Supplemental disclosure of cash flow information for continuing operations Cash paid (refund) during the year for income taxes $ (139 ) $ 64 $ 988 $ — $ 913 Cash paid during the year for interest 1,153 822 1,275 — 3,250 Non-cash investing activities Transfers to loans HFS from loans — — 2,800 — 2,800 Transfers to OREO and other repossessed assets — — 30 — 30 Condensed Consolidating Statement of Cash Flows Three months ended March 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 5,194 $ (2,833 ) $ (2,899 ) $ — $ (538 ) Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (59,715 ) $ — $ (59,715 ) Proceeds from sales of investments — — 39,268 — 39,268 Proceeds from maturities of investments 26 — 16,518 — 16,544 Change in deposits with banks — (7,380 ) (16,472 ) — (23,852 ) Change in loans — — (5,057 ) — (5,057 ) Proceeds from sales and securitizations of loans — — 1,247 — 1,247 Proceeds from significant disposals — — 265 — 265 Change in federal funds sold and resales — (1,127 ) (4,291 ) — (5,418 ) Changes in investments and advances—intercompany (12,271 ) (6,052 ) 18,323 — — Other investing activities — — (472 ) — (472 ) Net cash used in investing activities of continuing operations $ (12,245 ) $ (14,559 ) $ (10,386 ) $ — $ (37,190 ) Cash flows from financing activities of continuing operations Dividends paid $ (359 ) $ — $ — $ — $ (359 ) Issuance of preferred stock 1,004 — — — 1,004 Treasury stock acquired (1,312 ) — — — (1,312 ) Proceeds (repayments) from issuance of long-term debt, net 2,448 1,527 (1,352 ) — 2,623 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (2,692 ) 2,692 — — Change in deposits — — 26,704 — 26,704 Change in federal funds purchased and repos — 12,077 (1,365 ) — 10,712 Change in short-term borrowings (109 ) 342 (419 ) — (186 ) Net change in short-term borrowings and other advances—intercompany 5,926 3,711 (9,637 ) — — Capital contributions from parent — 2,500 (2,500 ) — — Other financing activities (308 ) — — — (308 ) Net cash provided by financing activities of continuing operations $ 7,290 $ 17,465 $ 14,123 $ — $ 38,878 Effect of exchange rate changes on cash and due from banks $ — $ — $ 190 $ — $ 190 Change in cash and due from banks $ 239 $ 73 $ 1,028 $ — $ 1,340 Cash and due from banks at beginning of period 124 1,995 18,781 — 20,900 Cash and due from banks at end of period $ 363 $ 2,068 $ 19,809 $ — $ 22,240 Supplemental disclosure of cash flow information for continuing operations Cash paid (refund) during the year for income taxes $ (231 ) $ 20 $ 899 $ — $ 688 Cash paid during the year for interest 1,036 637 1,021 — 2,694 Non-cash investing activities Decrease in goodwill associated with significant disposals reclassified to HFS — — (30 ) — (30 ) Transfers to loans HFS from loans — — 3,200 — 3,200 Transfers to OREO and other repossessed assets — — 56 — 56

BASIS OF PRESENTATION AND ACC33

BASIS OF PRESENTATION AND ACCOUNTING CHANGES (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Accounting Changes	ACCOUNTING CHANGES Accounting for Stock-Based Compensation In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting in order to simplify certain complex aspects of the accounting for income taxes and forfeitures related to employee stock-based compensation. The guidance became effective for Citi beginning on January 1, 2017. Under the new standard, excess tax benefits and deficiencies related to employee stock-based compensation are recognized directly within Income tax expense or benefit in Citi’s Consolidated Statement of Income, rather than within Additional paid-in capital . The impact of this change was not material in the first quarter of 2017. The impact of this change is similarly not expected to be material for the remainder of 2017 as the majority of employees’ deferred stock-based compensation awards are granted within the first quarter of each year, and therefore vest within the first quarter of each year, commensurate with vesting in equal annual installments. For additional information on these receivables and payables, see Note 7 to the Consolidated Financial Statements in Citi’s 2016 Annual Report on Form 10-K. Additionally, as permitted under the new guidance, Citi made an accounting policy election to account for forfeitures of awards as they occur, which represents a change from the previous requirement to estimate forfeitures when recognizing compensation expense. This change resulted in a cumulative effect adjustment to retained earnings that was not material at January 1, 2017. Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities , which addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. This ASU requires entities to present separately in Accumulated other comprehensive income (loss) (AOCI) the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. It also requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income, thus eliminating eligibility for the current available-for-sale category. However, Federal Reserve Bank and Federal Home Loan Bank stock as well as certain exchange seats will continue to be presented at cost. Citi early adopted only the provisions of this ASU related to presentation of the change in fair value of liabilities for which the fair value option was elected, related to changes in Citigroup’s own credit spreads in AOCI effective January 1, 2016. Accordingly, as of the first quarter 2016, these amounts are reflected as a component of AOCI, whereas these amounts were previously recognized in Citigroup’s revenues and net income. The impact of adopting this amendment resulted in a cumulative catch-up reclassification from retained earnings to AOCI of an accumulated after-tax loss of approximately $15 million at January 1, 2016. Financial statements for periods prior to 2016 were not subject to restatement under the provisions of this ASU. For additional information, see Note 17, Note 20 and Note 21 to the Consolidated Financial Statements. The Company is evaluating the effects that the other provisions of ASU 2016-01,which are effective on January 1, 2018, will have on its Consolidated Financial Statements and related disclosures. FUTURE APPLICATION OF ACCOUNTING STANDARDS Accounting for Financial Instruments—Credit Losses In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326) . The ASU introduces a new accounting model, the Current Expected Credit Losses model (CECL), which requires earlier recognition of credit losses, while also providing additional transparency about credit risk. The FASB’s CECL model utilizes a lifetime “expected credit loss” measurement objective for the recognition of credit losses for loans, held-to-maturity securities and other receivables at the time the financial asset is originated or acquired. The expected credit losses are adjusted each period for changes in expected lifetime credit losses. For available-for-sale securities where fair value is less than cost, credit-related impairment, if any, will be recognized in an allowance for credit losses and adjusted each period for changes in expected credit risk. This model replaces the multiple existing impairment models in current GAAP, which generally require that a loss be incurred before it is recognized. The CECL model represents a significant departure from existing GAAP and may result in material changes to the Company’s accounting for financial instruments. The Company is evaluating the effect that ASU 2016-13 will have on its Consolidated Financial Statements and related disclosures. The impact of the ASU will depend upon the state of the economy and the nature of Citi’s portfolios at the date of adoption. The ASU will be effective for Citi as of January 1, 2020. Early application is permitted for annual periods beginning January 1, 2019. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers , which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The Company will adopt the guidance as of January 1, 2018 with a cumulative-effect adjustment to opening retained earnings. While the guidance will replace most existing revenue recognition guidance in GAAP, the ASU is not applicable to financial instruments and, therefore, will not impact a majority of the Company’s revenue, including net interest income. While in scope of the new guidance, the Company does not expect a material change in the timing or measurement of revenues related to deposit fees. Citi’s credit cardholder fees and mortgage servicing fees have been concluded to be out of scope of the standard and therefore will not be impacted by the issuance of this guidance. The Company expects the presentation of expenses associated with underwriting activity to change from the current reporting where underwriting revenue is recorded net of the related expenses to a gross presentation where the expenses are recorded in Other operating expenses . This change to a gross presentation will result in an equivalent increase in underwriting revenue recorded in Commissions and fees and associated underwriting expenses recorded in Other operating expenses ; however, this change in presentation will not have an impact on Income from continuing operations . The Company continues to evaluate the effect that the guidance will have on other revenue streams within its scope, including the presentation of certain contract expenses, as well as changes in disclosures required by the new guidance. Lease Accounting In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which is intended to increase transparency and comparability of accounting for lease transactions. The ASU will require lessees to recognize all leases on the balance sheet as lease assets and lease liabilities and will require both quantitative and qualitative disclosures regarding key information about leasing arrangements. Lessor accounting is largely unchanged. The guidance is effective beginning January 1, 2019 with an option to early adopt. The Company does not plan to early adopt the ASU. The Company is evaluating the effect that the standard will have on its Consolidated Financial Statements, regulatory capital and related disclosures and the impact is not expected to be material. Income Tax Impact of Intra-Entity Transfers of Assets In October 2016, the FASB issued ASU No. 2016-16, Income Taxes—Intra-Entity Transfers of Assets Other Than Inventory , which will require an entity to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. The ASU is effective on January 1, 2018 with early adoption permitted. The Company continues to evaluate the impact of this standard, which is expected to increase DTAs, with an associated decrease in prepaid taxes of approximately $500 million . Subsequent Measurement of Goodwill In January 2017, the FASB issued ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. The ASU simplifies the subsequent measurement of goodwill impairment by eliminating the requirement to calculate the implied fair value of goodwill (i.e., the current Step 2 of the goodwill impairment test) to measure a goodwill impairment charge. Under the ASU, the impairment test is simply the comparison of the fair value of a reporting unit with its carrying amount (the current Step 1), with the impairment charge being the deficit in fair value but not exceeding the total amount of goodwill allocated to that reporting unit. The simplified one-step impairment test applies to all reporting units (including those with zero or negative carrying amounts). The ASU is effective for Citi as of January 1, 2020. Early adoption is permitted for interim and annual goodwill impairment testing dates after January 1, 2017. The impact of the ASU will depend upon the performance of the reporting units and the market conditions impacting the fair value of each reporting unit going forward. Clarifying the Definition of a Business In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. The definition of a business directly and indirectly affects many areas of accounting (e.g., acquisitions, disposals, goodwill and consolidation). The ASU narrows the definition of a business by introducing a quantitative screen as the first step, such that if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets, the set of transferred assets and activities is not a business. If the set is not scoped out from the quantitative screen, the entity then evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The ASU is effective for Citi as of January 1, 2018. The ASU will be applied prospectively, with early adoption permitted. The impact of the ASU will depend upon the acquisition and disposal activities of Citi. If fewer transactions qualify as a business, there could be less initial recognition of goodwill, but also less goodwill allocated to disposals. Premiums on Purchased Callable Debt Securities In late March 2017, the FASB issued ASU No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20). The ASU changes the period of amortization of premiums on certain callable debt securities from the full contractual life of the security to the earliest call date of the security. The ASU will not change the accretion of discounts. The ASU is effective for Citi as of January 1, 2019 through a cumulative effect adjustment to retained earnings, with early adoption permitted. This accounting change will primarily affect Citi’s portfolios of available-for-sale and held-to-maturity state and municipal debt securities. The Company is evaluating the effect that the standard will have on its Consolidated Financial Statements, but based on a preliminary analysis, it is expected to result in a cumulative effect adjustment reducing retained earnings (primarily through a reclassification from AOCI) to reflect the shorter amortization period to the earliest call date for the premiums on callable debt securities. Under the new guidance, interest revenue recorded on callable bonds subject to a premium will decrease before the call date because premiums will be amortized over a shorter time period. Other Potential Amendments to Current Accounting Standards The FASB has issued a proposed ASU that will provide targeted improvements to the accounting guidance for hedging activities. The exposure draft contains many proposals for improving how the economic results of risk management are reflected in financial reporting. Specifically, among other improvements, the ASU is expected to expand the list of benchmark interest rates and also increase the ability for entities to construct hedges of interest rate risk that hedge only certain cash flows of a hedged item. If issued in its current form, the ASU is also expected to modify existing guidance related to the timing and income statement line recognition of ineffectiveness and components excluded from hedge relationships and add incremental disclosures regarding hedging activities.

DISCONTINUED OPERATIONS AND S34

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS (Tables)	3 Months Ended
	Mar. 31, 2017
Discontinued Operations and Disposal Groups [Abstract]
Summarized financial information disposal groups including discontinued operations	Income before taxes, excluding the pretax gain on sale, was as follows: Three months ended In millions of dollars 2017 2016 Income before taxes $ 30 $ 21 The following summarizes financial information for all Discontinued operations for which Citi continues to have minimal residual costs associated with the sales: Three months ended In millions of dollars 2017 2016 Total revenues, net of interest expense $ — $ — Income (loss) from discontinued operations $ (28 ) $ (3 ) Provision (benefit) for income taxes (10 ) (1 ) Income (loss) from discontinued operations, net of taxes $ (18 ) $ (2 )

BUSINESS SEGMENTS (Tables)

BUSINESS SEGMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
Information regarding the Company's operations by segment	The following table presents certain information regarding the Company’s continuing operations by segment: Three months ended March 31, Revenues, (1) Provision (benefits) Income (loss) from (2) Identifiable assets In millions of dollars, except identifiable assets in billions 2017 2016 2017 2016 2017 2016 March 31, December 31, 2016 Global Consumer Banking $ 7,817 $ 7,714 $ 584 $ 634 $ 1,003 $ 1,194 $ 412 $ 412 Institutional Clients Group 9,126 7,895 1,375 764 3,011 1,869 1,314 1,277 Corporate/Other 1,177 1,946 (96 ) 81 104 445 96 103 Total $ 18,120 $ 17,555 $ 1,863 $ 1,479 $ 4,118 $ 3,508 $ 1,822 $ 1,792 (1) Includes total revenues, net of interest expense (excluding Corporate/Other ), in North America of $8.3 billion and $7.8 billion ; in EMEA of $2.8 billion and $2.2 billion ; in Latin America of $2.3 billion and $2.2 billion ; and in Asia of $3.5 billion and $3.4 billion for the three months ended March 31, 2017 and 2016, respectively. These regional numbers exclude Corporate/Other , which largely operates within the U.S. (2) Includes pretax provisions for credit losses and for benefits and claims in the GCB results of $1.8 billion and $1.5 billion ; in the ICG results of $(205) million and $390 million ; and in the Corporate/Other results of $52 million and $170 million for the three months ended March 31, 2017 and 2016, respectively.

INTEREST REVENUE AND EXPENSE (T

INTEREST REVENUE AND EXPENSE (Tables)	3 Months Ended
	Mar. 31, 2017
Banking and Thrift, Interest [Abstract]
Interest revenue and interest expense	Interest revenue and Interest expense consisted of the following: Three months ended In millions of dollars 2017 2016 Interest revenue Loan interest, including fees $ 9,947 $ 9,760 Deposits with banks 295 219 Federal funds sold and securities borrowed or purchased under agreements to resell 661 647 Investments, including dividends 1,960 1,855 Trading account assets (1) 1,266 1,434 Other interest 294 252 Total interest revenue $ 14,423 $ 14,167 Interest expense Deposits (2) $ 1,415 $ 1,204 Federal funds purchased and securities loaned or sold under agreements to repurchase 493 502 Trading account liabilities (1) 147 88 Short-term borrowings 199 100 Long-term debt 1,312 1,046 Total interest expense $ 3,566 $ 2,940 Net interest revenue $ 10,857 $ 11,227 Provision for loan losses 1,675 1,886 Net interest revenue after provision for loan losses $ 9,182 $ 9,341 (1) Interest expense on Trading account liabilities of ICG is reported as a reduction of interest revenue from Trading account assets . (2) Includes deposit insurance fees and charges of $305 million and $235 million for the three months ended March 31, 2017 and 2016 , respectively.

COMMISSIONS AND FEES (Tables)

COMMISSIONS AND FEES (Tables)	3 Months Ended
	Mar. 31, 2017
Fees and Commissions [Abstract]
Commissions and fees revenues	The following table presents Commissions and fees revenue: Three months ended March 31, In millions of dollars 2017 2016 Investment banking $ 862 $ 574 Trading-related 572 601 Trade and securities services 390 406 Credit cards and bank cards 311 271 Corporate finance (1) 169 123 Other consumer (2) 164 158 Checking-related 120 116 Loan servicing 86 96 Other 85 118 Total commissions and fees $ 2,759 $ 2,463 (1) Consists primarily of fees earned from structuring and underwriting loan syndications. (2) Primarily consists of fees for investment fund administration and management, third-party collections, commercial demand deposit accounts and certain credit card services.

PRINCIPAL TRANSACTIONS (Tables)

PRINCIPAL TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2017
Principal Transactions Revenue, Net [Abstract]
Principal transactions revenue	The following table presents Principal transactions revenue: Three months ended March 31, In millions of dollars 2017 2016 Global Consumer Banking (1) $ 149 $ 143 Institutional Clients Group 2,668 1,576 Corporate/Other (1) 205 121 Total Citigroup $ 3,022 $ 1,840 Interest rate risks (2) $ 1,766 $ 807 Foreign exchange risks (3) 588 613 Equity risks (4) 188 50 Commodity and other risks (5) 90 144 Credit products and risks (6) 390 226 Total $ 3,022 $ 1,840 (1) Primarily relates to foreign exchange risks. (2) Includes revenues from government securities and corporate debt, municipal securities, mortgage securities and other debt instruments. Also includes spot and forward trading of currencies and exchange-traded and over-the-counter (OTC) currency options, options on fixed income securities, interest rate swaps, currency swaps, swap options, caps and floors, financial futures, OTC options and forward contracts on fixed income securities. (3) Includes revenues from foreign exchange spot, forward, option and swap contracts, as well as foreign currency translation (FX translation) gains and losses. (4) Includes revenues from common, preferred and convertible preferred stock, convertible corporate debt, equity-linked notes and exchange-traded and OTC equity options and warrants. (5) Primarily includes revenues from crude oil, refined oil products, natural gas and other commodities trades. (6) Includes revenues from structured credit products.

RETIREMENT BENEFITS (Tables)

RETIREMENT BENEFITS (Tables)	3 Months Ended
	Mar. 31, 2017
Compensation and Retirement Disclosure [Abstract]
Components of net (benefit) expense	The following table summarizes the components of net (benefit) expense recognized in the Consolidated Statement of Income for the Company’s pension and postretirement plans for Significant Plans and All Other Plans: Three months ended March 31, Pension plans Postretirement benefit plans U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Qualified plans Benefits earned during the period $ 1 $ 1 $ 36 $ 38 $ — $ — $ 2 $ 3 Interest cost on benefit obligation 132 141 71 73 6 8 24 24 Expected return on plan assets (216 ) (218 ) (70 ) (72 ) (1 ) (2 ) (21 ) (21 ) Amortization of unrecognized Prior service benefit — — (1 ) — — — (2 ) (3 ) Net actuarial loss (gain) 41 36 16 19 (1 ) — 8 8 Curtailment gains (1) — — — (3 ) — — — — Settlement loss (1) — — — 1 — — — — Net qualified plans (benefit) expense $ (42 ) $ (40 ) $ 52 $ 56 $ 4 $ 6 $ 11 $ 11 Nonqualified plans expense 10 10 — — — — — — Total net (benefit) expense $ (32 ) $ (30 ) $ 52 $ 56 $ 4 $ 6 $ 11 $ 11 (1) (Gains) losses due to curtailment and settlement relate to repositioning and divestiture activities. The following table summarizes the components of net expense recognized in the Consolidated Statement of Income for the Company’s U.S. post employment plans: Three months ended In millions of dollars 2017 2016 Service-related expense Interest cost on benefit obligation $ — $ 1 Amortization of unrecognized Prior service benefit (8 ) (8 ) Net actuarial loss 1 1 Total service-related benefit $ (7 ) $ (6 ) Non-service-related expense $ 8 $ 8 Total net benefit expense $ 1 $ 2
Summary of the funded status and amounts recognized in the Consolidated Balance Sheet for the Company's U.S. qualified, non-qualified plans and plans outside the U.S.	The following tables summarize the funded status and amounts recognized in the Consolidated Balance Sheet for the Company’s Significant Plans. Three months ended March 31, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in projected benefit obligation Projected benefit obligation at beginning of year $ 14,000 $ 6,522 $ 686 $ 1,141 Plans measured annually (28 ) (1,784 ) — (303 ) Projected benefit obligation at beginning of year—Significant Plans $ 13,972 $ 4,738 $ 686 $ 838 Benefits earned during the period 1 21 — 2 Interest cost on benefit obligation 139 60 6 20 Plan amendments — 5 — — Actuarial loss 72 134 3 39 Benefits paid, net of participants’ contributions (187 ) (75 ) (16 ) (11 ) Foreign exchange impact and other — 657 — 84 Projected benefit obligation at period end—Significant Plans $ 13,997 $ 5,540 $ 679 $ 972 Three months ended March 31, 2017 Pension plans Postretirement benefit plans In millions of dollars U.S. plans Non-U.S. plans U.S. plans Non-U.S. plans Change in plan assets Plan assets at fair value at beginning of year $ 12,363 $ 6,149 $ 129 $ 1,015 Plans measured annually — (1,167 ) — (11 ) Plan assets at fair value at beginning of year—Significant Plans $ 12,363 $ 4,982 $ 129 $ 1,004 Actual return on plan assets 333 179 4 36 Company contributions, net of reimbursements 13 13 12 — Plan participants’ contributions — 1 — — Benefits paid, net of government subsidy (187 ) (76 ) (16 ) (11 ) Foreign exchange impact and other — 786 — 99 Plan assets at fair value at period end—Significant Plans $ 12,522 $ 5,885 $ 129 $ 1,128 Funded status of the Significant Plans Qualified plans (1) $ (778 ) $ 345 $ (550 ) $ 156 Nonqualified plans (697 ) — — — Funded status of the plans at period end—Significant Plans $ (1,475 ) $ 345 $ (550 ) $ 156 Net amount recognized Benefit asset $ — $ 801 $ — $ 156 Benefit liability (1,475 ) (456 ) (550 ) — Net amount recognized on the balance sheet—Significant Plans $ (1,475 ) $ 345 $ (550 ) $ 156 Amounts recognized in AOCI Prior service benefit $ — $ 32 $ — $ 92 Net actuarial gain (loss) (6,795 ) (921 ) 104 (372 ) Net amount recognized in equity (pretax)—Significant Plans $ (6,795 ) $ (889 ) $ 104 $ (280 ) Accumulated benefit obligation at period end—Significant Plans $ 13,991 $ 5,272 $ 679 $ 972 (1) The U.S. qualified pension plan is fully funded under specified Employee Retirement Income Security Act of 1974, as amended (ERISA), funding rules as of January 1, 2017 and no minimum required funding is expected for 2017 .
Change in accumulated other comprehensive income (loss)	The following table shows the change in AOCI related to the Company’s pension, postretirement and post employment plans: In millions of dollars Three months ended March 31, 2017 Year ended December 31, 2016 Beginning of period balance, net of tax (1)(2) $ (5,164 ) $ (5,116 ) Actuarial assumptions changes and plan experience (248 ) (854 ) Net asset gain due to difference between actual and expected returns 253 400 Net amortization 56 232 Prior service (cost) credit (5 ) 28 Curtailment/settlement gain (3) — 17 Foreign exchange impact and other (58 ) 99 Change in deferred taxes, net (10 ) 30 Change, net of tax $ (12 ) $ (48 ) End of period balance, net of tax (1)(2) $ (5,176 ) $ (5,164 ) (1) See Note 17 to the Consolidated Financial Statements for further discussion of net AOCI balance. (2) Includes net-of-tax amounts for certain profit sharing plans outside the U.S. (3) Gains due to curtailment and settlement relate to repositioning and divestiture activities.
Assumptions used in determining benefit obligations and net benefit expense	The discount rates utilized during the period in determining the pension and postretirement net (benefit) expense for the Significant Plans are as follows: Net benefit (expense) assumed discount rates during the period Three months ended Mar. 31, 2017 Dec. 31, 2016 Mar. 31, 2016 U.S. plans Qualified pension 4.10% 3.55% 4.40% Nonqualified pension 4.00 3.45 4.35 Postretirement 3.90 3.30 4.20 Non-U.S. plans Pension 0.60-11.00 0.20-11.55 0.75-13.20 Weighted average 5.08 4.42 5.37 Postretirement 9.65 8.25 8.60 The discount rates utilized at period-end in determining the pension and postretirement benefit obligations for the Significant Plans are as follows: Plan obligations assumed discount rates at period ended Mar. 31, 2017 Dec. 31, 2016 U.S. plans Qualified pension 4.05% 4.10% Nonqualified pension 3.95 4.00 Postretirement 3.85 3.90 Non-U.S. plans Pension 0.55-10.45 0.60-11.00 Weighted average 4.83 5.08 Postretirement 9.25 9.65
Effect of one-percentage-point change in the discount rates on pension expense	The following table summarizes the estimated effect on the Company’s Significant Plans quarterly expense of a one-percentage-point change in the discount rate: Three months ended March 31, 2017 In millions of dollars One-percentage-point increase One-percentage-point decrease Pension U.S. plans $ 7 $ (11 ) Non-U.S. plans (5 ) 7 Postretirement U.S. plans $ — $ — Non-U.S. plans (2 ) 2
Schedule of company contributions	The following table summarizes the Company’s actual contributions for the three months ended March 31, 2017 and 2016 , as well as estimated expected Company contributions for the remainder of 2017 and the actual contributions made in the second, third and fourth quarters of 2016 . Pension plans Postretirement plans U.S. plans (1) Non-U.S. plans U.S. plans Non-U.S. plans In millions of dollars 2017 2016 2017 2016 2017 2016 2017 2016 Company contributions (2) for the three months ended March 31 $ 13 $ 15 $ 34 $ 32 $ 12 $ 6 $ 2 $ 2 Company contributions made or expected to be made during the remainder of the year 43 541 105 94 — — 6 7 (1) The U.S. pension plans include benefits paid directly by the Company for the nonqualified pension plans. (2) Company contributions are composed of cash contributions made to the plans and benefits paid directly by the Company.
Defined contribution plans	The following table summarizes the Company’s contributions for the defined contribution plans: Three months ended In millions of dollars 2017 2016 U.S. plans $ 98 $ 96 Non-U.S. plans 69 68

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Reconciliation of the income and share data used in the basic and diluted earnings per share computations	The following table reconciles the income and share data used in the basic and diluted earnings per share (EPS) computations: Three months ended In millions, except per-share amounts 2017 2016 Income from continuing operations before attribution of noncontrolling interests $ 4,118 $ 3,508 Less: Noncontrolling interests from continuing operations 10 5 Net income from continuing operations (for EPS purposes) $ 4,108 $ 3,503 Income (loss) from discontinued operations, net of taxes (18 ) (2 ) Citigroup's net income $ 4,090 $ 3,501 Less: Preferred dividends (1) 301 210 Net income available to common shareholders $ 3,789 $ 3,291 Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with 55 40 Net income allocated to common shareholders for basic EPS $ 3,734 $ 3,251 Net income allocated to common shareholders for diluted EPS 3,734 3,251 Weighted-average common shares outstanding applicable to basic EPS 2,765.3 2,943.0 Effect of dilutive securities (2) Options (3) 0.2 0.1 Adjusted weighted-average common shares outstanding applicable to diluted EPS (4) 2,765.5 2,943.1 Basic earnings per share (5) Income from continuing operations $ 1.36 $ 1.11 Discontinued operations (0.01 ) — Net income $ 1.35 $ 1.10 Diluted earnings per share (5) Income from continuing operations $ 1.36 $ 1.11 Discontinued operations (0.01 ) — Net income $ 1.35 $ 1.10 (1) During the first quarter of 2017 , Citi distributed $301 million in dividends on its outstanding preferred stock. As of March 31, 2017 , Citi estimates it will distribute preferred dividends of approximately $912 million during the remainder of 2017, in each case assuming such dividends are declared by the Citi Board of Directors. (2) Warrants issued to the U.S. Treasury as part of the Troubled Asset Relief Program (TARP) and the loss-sharing agreement (all of which were subsequently sold to the public in January 2011), with exercise prices of $178.50 and $105.71 per share for approximately 21.0 million and 25.5 million shares of Citigroup common stock, respectively. Both warrants were not included in the computation of earnings per share in the three months ended March 31, 2017 and 2016 because they were anti-dilutive. (3) During the first quarters of 2017 and 2016 , weighted-average options to purchase 0.9 million and 6.2 million shares of common stock, respectively, were outstanding, but not included in the computation of earnings per share because the weighted-average exercise prices of $201.01 and $69.88 per share, respectively, were anti-dilutive. (4) Due to rounding, common shares outstanding applicable to basic EPS and the effect of dilutive securities may not sum to common shares outstanding applicable to diluted EPS. (5) Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

FEDERAL FUNDS, SECURITIES BOR41

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	Federal funds sold and securities borrowed or purchased under agreements to resell , at their respective carrying values, consisted of the following: In millions of dollars March 31, December 31, 2016 Federal funds sold $ — $ — Securities purchased under agreements to resell 134,924 131,473 Deposits paid for securities borrowed 108,005 105,340 Total (1) $ 242,929 $ 236,813
Federal funds purchased and securities loaned or sold under agreements to repurchase	Federal funds purchased and securities loaned or sold under agreements to repurchase , at their respective carrying values, consisted of the following: In millions of dollars March 31, December 31, 2016 Federal funds purchased $ 133 $ 178 Securities sold under agreements to repurchase 133,129 125,685 Deposits received for securities loaned 14,968 15,958 Total (1) $ 148,230 $ 141,821 (1) The above tables do not include securities-for-securities lending transactions of $11.8 billion and $9.3 billion at March 31, 2017 and December 31, 2016, respectively, where the Company acts as lender and receives securities that can be sold or pledged as collateral. In these transactions, the Company recognizes the securities received at fair value within Other assets and the obligation to return those securities as a liability within Brokerage payables .
Schedule of gross and net resale agreements and securities borrowing agreements and the related offsetting amount permitted as well as not permitted under ASC 210-20-45	The following tables present the gross and net resale and repurchase agreements and securities borrowing and lending agreements and the related offsetting amount permitted under ASC-210-20-45. The tables also include amounts related to financial instruments that are not permitted to be offset under ASC-210-20-45, but would be eligible for offsetting to the extent that an event of default occurred and a legal opinion supporting enforceability of the offsetting rights has been obtained. Remaining exposures continue to be secured by financial collateral, but the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of March 31, 2017 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 185,844 $ 50,920 $ 134,924 $ 102,227 $ 32,697 Deposits paid for securities borrowed 108,005 — 108,005 20,622 87,383 Total $ 293,849 $ 50,920 $ 242,929 $ 122,849 $ 120,080 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 184,049 $ 50,920 $ 133,129 $ 66,956 $ 66,173 Deposits received for securities loaned 14,968 — 14,968 3,447 11,521 Total $ 199,017 $ 50,920 $ 148,097 $ 70,403 $ 77,694 As of December 31, 2016 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,284 $ 44,811 $ 131,473 $ 102,874 $ 28,599 Deposits paid for securities borrowed 105,340 — 105,340 16,200 89,140 Total $ 281,624 $ 44,811 $ 236,813 $ 119,074 $ 117,739 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 170,496 $ 44,811 $ 125,685 $ 63,517 $ 62,168 Deposits received for securities loaned 15,958 — 15,958 3,529 12,429 Total $ 186,454 $ 44,811 $ 141,643 $ 67,046 $ 74,597 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) The total of this column for each period excludes Federal funds sold/purchased. See tables above. (3) Includes financial instruments subject to enforceable master netting agreements that are not permitted to be offset under ASC 210-20-45, but would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the offsetting right has been obtained. (4) Remaining exposures continue to be secured by financial collateral, but the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right.
Schedule of gross and net repurchase agreements and securities lending agreements and the related offsetting amount permitted as well as not permitted under ASC 210-20-45	The following tables present the gross and net resale and repurchase agreements and securities borrowing and lending agreements and the related offsetting amount permitted under ASC-210-20-45. The tables also include amounts related to financial instruments that are not permitted to be offset under ASC-210-20-45, but would be eligible for offsetting to the extent that an event of default occurred and a legal opinion supporting enforceability of the offsetting rights has been obtained. Remaining exposures continue to be secured by financial collateral, but the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right. As of March 31, 2017 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 185,844 $ 50,920 $ 134,924 $ 102,227 $ 32,697 Deposits paid for securities borrowed 108,005 — 108,005 20,622 87,383 Total $ 293,849 $ 50,920 $ 242,929 $ 122,849 $ 120,080 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 184,049 $ 50,920 $ 133,129 $ 66,956 $ 66,173 Deposits received for securities loaned 14,968 — 14,968 3,447 11,521 Total $ 199,017 $ 50,920 $ 148,097 $ 70,403 $ 77,694 As of December 31, 2016 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities purchased under agreements to resell $ 176,284 $ 44,811 $ 131,473 $ 102,874 $ 28,599 Deposits paid for securities borrowed 105,340 — 105,340 16,200 89,140 Total $ 281,624 $ 44,811 $ 236,813 $ 119,074 $ 117,739 In millions of dollars Gross amounts Gross amounts (1) Net amounts of (2) Amounts (3) Net (4) Securities sold under agreements to repurchase $ 170,496 $ 44,811 $ 125,685 $ 63,517 $ 62,168 Deposits received for securities loaned 15,958 — 15,958 3,529 12,429 Total $ 186,454 $ 44,811 $ 141,643 $ 67,046 $ 74,597 (1) Includes financial instruments subject to enforceable master netting agreements that are permitted to be offset under ASC 210-20-45. (2) The total of this column for each period excludes Federal funds sold/purchased. See tables above. (3) Includes financial instruments subject to enforceable master netting agreements that are not permitted to be offset under ASC 210-20-45, but would be eligible for offsetting to the extent that an event of default has occurred and a legal opinion supporting enforceability of the offsetting right has been obtained. (4) Remaining exposures continue to be secured by financial collateral, but the Company may not have sought or been able to obtain a legal opinion evidencing enforceability of the offsetting right.
Gross amount of liabilities associated with repurchase agreements and securities lending agreements	The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by remaining contractual maturity: As of March 31, 2017 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 82,260 $ 55,581 $ 20,438 $ 25,770 $ 184,049 Deposits received for securities loaned 9,997 1,274 2,062 1,635 14,968 Total $ 92,257 $ 56,855 $ 22,500 $ 27,405 $ 199,017 As of December 31, 2016 In millions of dollars Open and overnight Up to 30 days 31–90 days Greater than 90 days Total Securities sold under agreements to repurchase $ 79,740 $ 50,399 $ 19,396 $ 20,961 $ 170,496 Deposits received for securities loaned 10,813 2,169 2,044 932 15,958 Total $ 90,553 $ 52,568 $ 21,440 $ 21,893 $ 186,454 The following tables present the gross amount of liabilities associated with repurchase agreements and securities lending agreements, by class of underlying collateral: As of March 31, 2017 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 67,821 $ 78 $ 67,899 State and municipal securities 794 — 794 Foreign government securities 65,167 1,145 66,312 Corporate bonds 19,098 698 19,796 Equity securities 10,756 12,593 23,349 Mortgage-backed securities 10,428 — 10,428 Asset-backed securities 6,016 — 6,016 Other 3,969 454 4,423 Total $ 184,049 $ 14,968 $ 199,017 As of December 31, 2016 In millions of dollars Repurchase agreements Securities lending agreements Total U.S. Treasury and federal agency securities $ 66,263 $ — $ 66,263 State and municipal securities 334 — 334 Foreign government securities 52,988 1,390 54,378 Corporate bonds 17,164 630 17,794 Equity securities 12,206 13,913 26,119 Mortgage-backed securities 11,421 — 11,421 Asset-backed securities 5,428 — 5,428 Other 4,692 25 4,717 Total $ 170,496 $ 15,958 $ 186,454

BROKERAGE RECEIVABLES AND BRO42

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)	3 Months Ended
	Mar. 31, 2017
Brokers and Dealers [Abstract]
Brokerage receivables and brokerage payables	Brokerage receivables and Brokerage payables consisted of the following: In millions of dollars March 31, December 31, 2016 Receivables from customers $ 12,452 $ 10,374 Receivables from brokers, dealers, and clearing organizations 24,436 18,513 Total brokerage receivables (1) $ 36,888 $ 28,887 Payables to customers $ 37,769 $ 37,237 Payables to brokers, dealers, and clearing organizations 21,886 19,915 Total brokerage payables (1) $ 59,655 $ 57,152 (1) Includes brokerage receivables and payables recorded by Citi broker-dealer entities that are accounted for in accordance with the AICPA Accounting Guide for Brokers and Dealers in Securities as codified in ASC 940-320.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
Investments, Debt and Equity Securities [Abstract]
Schedule of investments by category	The following table presents Citi’s investments by category: In millions of dollars March 31, December 31, Securities available-for-sale (AFS) $ 290,282 $ 299,424 Debt securities held-to-maturity (HTM) (1) 47,942 45,667 Non-marketable equity securities carried at fair value (2) 1,529 1,774 Non-marketable equity securities carried at cost (3) 6,080 6,439 Total investments $ 345,833 $ 353,304 (1) Carried at adjusted amortized cost basis, net of any credit-related impairment. (2) Unrealized gains and losses for non-marketable equity securities carried at fair value are recognized in earnings. (3) Primarily consists of shares issued by the Federal Reserve Bank, Federal Home Loan Banks and various clearing houses of which Citigroup is a member.
Interest and dividends on investments	The following table presents interest and dividend income on investments: Three months ended March 31, In millions of dollars 2017 2016 Taxable interest $ 1,760 $ 1,677 Interest exempt from U.S. federal income tax 146 143 Dividend income 54 35 Total interest and dividend income $ 1,960 $ 1,855
Realized gains and losses on investments excluding other-than-temporary impairment	The following table presents realized gains and losses on the sales of investments, which excludes losses from other-than-temporary impairment (OTTI): Three months ended March 31, In millions of dollars 2017 2016 Gross realized investment gains $ 288 $ 379 Gross realized investment losses (96 ) (193 ) Net realized gains on sale of investments $ 192 $ 186
Amortized cost and fair value of AFS	The amortized cost and fair value of AFS securities were as follows: March 31, 2017 December 31, 2016 In millions of dollars Amortized cost Gross unrealized gains Gross unrealized losses Fair value Amortized cost Gross unrealized gains Gross unrealized losses Fair value Securities AFS Mortgage-backed securities (1) U.S. government-sponsored agency guaranteed $ 35,951 $ 241 $ 489 $ 35,703 $ 38,663 $ 248 $ 506 $ 38,405 Prime 2 — — 2 2 — — 2 Alt-A 38 9 — 47 43 7 — 50 Non-U.S. residential 3,416 31 22 3,425 3,852 13 7 3,858 Commercial 360 1 1 360 357 2 1 358 Total mortgage-backed securities $ 39,767 $ 282 $ 512 $ 39,537 $ 42,917 $ 270 $ 514 $ 42,673 U.S. Treasury and federal agency securities U.S. Treasury $ 107,543 $ 637 $ 396 $ 107,784 $ 113,606 $ 629 $ 452 $ 113,783 Agency obligations 9,910 23 70 9,863 9,952 21 85 9,888 Total U.S. Treasury and federal agency securities $ 117,453 $ 660 $ 466 $ 117,647 $ 123,558 $ 650 $ 537 $ 123,671 State and municipal $ 10,228 $ 81 $ 684 $ 9,625 $ 10,797 $ 80 $ 757 $ 10,120 Foreign government 99,974 623 467 100,130 98,112 590 554 98,148 Corporate 15,897 91 109 15,879 17,195 105 176 17,124 Asset-backed securities (1) 6,522 9 8 6,523 6,810 6 22 6,794 Other debt securities 550 — — 550 503 — — 503 Total debt securities AFS $ 290,391 $ 1,746 $ 2,246 $ 289,891 $ 299,892 $ 1,701 $ 2,560 $ 299,033 Marketable equity securities AFS $ 368 $ 28 $ 5 $ 391 $ 377 $ 20 $ 6 $ 391 Total securities AFS $ 290,759 $ 1,774 $ 2,251 $ 290,282 $ 300,269 $ 1,721 $ 2,566 $ 299,424 (1) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 18 to the Consolidated Financial Statements.
Fair value of securities in unrealized loss position	The table below shows the fair value of debt securities HTM that have been in an unrecognized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair Gross Fair Gross Fair Gross March 31, 2017 Debt securities held-to-maturity Mortgage-backed securities $ 3 $ — $ 18,784 $ 204 $ 18,787 $ 204 State and municipal 2,005 52 1,199 172 3,204 224 Foreign government 1,181 21 — — 1,181 21 Asset-backed securities — — 1,348 6 1,348 6 Total debt securities held-to-maturity $ 3,189 $ 73 $ 21,331 $ 382 $ 24,520 $ 455 December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities $ 17 $ — $ 17,176 $ 188 $ 17,193 $ 188 State and municipal 2,200 58 1,210 180 3,410 238 Foreign government 1,313 26 — — 1,313 26 Asset-backed securities 2 — 2,503 5 2,505 5 Total debt securities held-to-maturity $ 3,532 $ 84 $ 20,889 $ 373 $ 24,421 $ 457 Note: Excluded from the gross unrecognized losses presented in the above table are $(517) million and $(496) million of net unrealized losses recorded in AOCI as of March 31, 2017 and December 31, 2016 , respectively, primarily related to the difference between the amortized cost and carrying value of HTM securities that were reclassified from AFS. Substantially all of these net unrecognized losses relate to securities that have been in a loss position for 12 months or longer at March 31, 2017 and December 31, 2016 . The following shows the fair value of AFS securities that have been in an unrealized loss position: Less than 12 months 12 months or longer Total In millions of dollars Fair value Gross unrealized losses Fair value Gross unrealized losses Fair value Gross unrealized losses March 31, 2017 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 21,496 $ 423 $ 2,043 $ 66 $ 23,539 $ 489 Non-U.S. residential 423 1 803 21 1,226 22 Commercial 91 1 49 — 140 1 Total mortgage-backed securities $ 22,010 $ 425 $ 2,895 $ 87 $ 24,905 $ 512 U.S. Treasury and federal agency securities U.S. Treasury $ 38,221 $ 393 $ 955 $ 3 $ 39,176 $ 396 Agency obligations 6,099 70 145 — 6,244 70 Total U.S. Treasury and federal agency securities $ 44,320 $ 463 $ 1,100 $ 3 $ 45,420 $ 466 State and municipal $ 1,039 $ 47 $ 2,883 $ 637 $ 3,922 $ 684 Foreign government 33,770 173 11,624 294 45,394 467 Corporate 6,278 93 881 16 7,159 109 Asset-backed securities 221 — 1,369 8 1,590 8 Other debt securities 70 — — — 70 — Marketable equity securities AFS 13 1 66 4 79 5 Total securities AFS $ 107,721 $ 1,202 $ 20,818 $ 1,049 $ 128,539 $ 2,251 December 31, 2016 Securities AFS Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 23,534 $ 436 $ 2,236 $ 70 $ 25,770 $ 506 Prime 1 — — — 1 — Non-U.S. residential 486 — 1,276 7 1,762 7 Commercial 75 1 58 — 133 1 Total mortgage-backed securities $ 24,096 $ 437 $ 3,570 $ 77 $ 27,666 $ 514 U.S. Treasury and federal agency securities U.S. Treasury $ 44,342 $ 445 $ 1,335 $ 7 $ 45,677 $ 452 Agency obligations 6,552 83 250 2 6,802 85 Total U.S. Treasury and federal agency securities $ 50,894 $ 528 $ 1,585 $ 9 $ 52,479 $ 537 State and municipal $ 1,616 $ 55 $ 3,116 $ 702 $ 4,732 $ 757 Foreign government 38,226 243 8,973 311 47,199 554 Corporate 7,011 129 1,877 47 8,888 176 Asset-backed securities 411 — 3,213 22 3,624 22 Other debt securities 5 — — — 5 — Marketable equity securities AFS 19 2 24 4 43 6 Total securities AFS $ 122,278 $ 1,394 $ 22,358 $ 1,172 $ 144,636 $ 2,566
Amortized cost and fair value of debt securities by contractual maturity dates	The following table presents the carrying value and fair value of HTM debt securities by contractual maturity dates: March 31, 2017 December 31, 2016 In millions of dollars Carrying value Fair value Carrying value Fair value Mortgage-backed securities Due within 1 year $ — $ — $ — $ — After 1 but within 5 years 755 758 760 766 After 5 but within 10 years 53 54 54 55 After 10 years (1) 25,310 25,296 23,830 23,810 Total $ 26,118 $ 26,108 $ 24,644 $ 24,631 State and municipal Due within 1 year $ 358 $ 358 $ 406 $ 406 After 1 but within 5 years 147 148 112 110 After 5 but within 10 years 344 349 363 367 After 10 years (1) 8,213 8,146 7,702 7,591 Total $ 9,062 $ 9,001 $ 8,583 $ 8,474 Foreign government Due within 1 year $ 637 $ 637 $ 824 $ 818 After 1 but within 5 years 565 544 515 495 After 5 but within 10 years — — — — After 10 years (1) — — — — Total $ 1,202 $ 1,181 $ 1,339 $ 1,313 All other (2) Due within 1 year $ — $ — $ — $ — After 1 but within 5 years — — — — After 5 but within 10 years 500 501 513 514 After 10 years (1) 11,060 11,116 10,588 10,623 Total $ 11,560 $ 11,617 $ 11,101 $ 11,137 Total debt securities held-to-maturity $ 47,942 $ 47,907 $ 45,667 $ 45,555 (1) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (2) Includes corporate and asset-backed securities. The following table presents the amortized cost and fair value of AFS debt securities by contractual maturity dates: March 31, 2017 December 31, 2016 In millions of dollars Amortized cost Fair value Amortized cost Fair value Mortgage-backed securities (1) Due within 1 year $ 127 $ 127 $ 132 $ 132 After 1 but within 5 years 633 635 736 738 After 5 but within 10 years 1,888 1,877 2,279 2,265 After 10 years (2) 37,119 36,898 39,770 39,538 Total $ 39,767 $ 39,537 $ 42,917 $ 42,673 U.S. Treasury and federal agency securities Due within 1 year $ 4,182 $ 4,161 $ 4,945 $ 4,945 After 1 but within 5 years 101,314 101,367 101,369 101,323 After 5 but within 10 years 11,920 12,082 17,153 17,314 After 10 years (2) 37 37 91 89 Total $ 117,453 $ 117,647 $ 123,558 $ 123,671 State and municipal Due within 1 year $ 2,057 $ 2,057 $ 2,093 $ 2,092 After 1 but within 5 years 2,675 2,674 2,668 2,662 After 5 but within 10 years 319 316 335 334 After 10 years (2) 5,177 4,578 5,701 5,032 Total $ 10,228 $ 9,625 $ 10,797 $ 10,120 Foreign government Due within 1 year $ 31,111 $ 31,140 $ 32,540 $ 32,547 After 1 but within 5 years 53,827 53,747 51,008 50,881 After 5 but within 10 years 12,402 12,478 12,388 12,440 After 10 years (2) 2,634 2,765 2,176 2,280 Total $ 99,974 $ 100,130 $ 98,112 $ 98,148 All other (3) Due within 1 year $ 3,443 $ 3,243 $ 2,629 $ 2,628 After 1 but within 5 years 10,306 10,526 12,339 12,334 After 5 but within 10 years 6,250 6,242 6,566 6,528 After 10 years (2) 2,970 2,941 2,974 2,931 Total $ 22,969 $ 22,952 $ 24,508 $ 24,421 Total debt securities AFS $ 290,391 $ 289,891 $ 299,892 $ 299,033 (1) Includes mortgage-backed securities of U.S. government-sponsored agencies. (2) Investments with no stated maturities are included as contractual maturities of greater than 10 years. Actual maturities may differ due to call or prepayment rights. (3) Includes corporate, asset-backed and other debt securities.
Carrying value and fair value of debt securities HTM	The carrying value and fair value of debt securities HTM were as follows: In millions of dollars Amortized cost basis (1) Net unrealized gains (losses) recognized in AOCI Carrying value (2) Gross unrealized gains Gross unrealized (losses) Fair value March 31, 2017 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 23,998 $ 27 $ 24,025 $ 46 $ (204 ) $ 23,867 Prime 7 — 7 10 — 17 Alt-A 303 (25 ) 278 78 — 356 Non-U.S. residential 1,828 (46 ) 1,782 60 — 1,842 Commercial 26 — 26 — — 26 Total mortgage-backed securities $ 26,162 $ (44 ) $ 26,118 $ 194 $ (204 ) $ 26,108 State and municipal $ 9,530 $ (468 ) $ 9,062 $ 163 $ (224 ) $ 9,001 Foreign government 1,202 — 1,202 — (21 ) 1,181 Asset-backed securities (3) 11,565 (5 ) 11,560 63 (6 ) 11,617 Total debt securities held-to-maturity $ 48,459 $ (517 ) $ 47,942 $ 420 $ (455 ) $ 47,907 December 31, 2016 Debt securities held-to-maturity Mortgage-backed securities (3) U.S. government agency guaranteed $ 22,462 $ 33 $ 22,495 $ 47 $ (186 ) $ 22,356 Prime 31 (7 ) 24 10 (1 ) 33 Alt-A 314 (27 ) 287 69 (1 ) 355 Non-U.S. residential 1,871 (47 ) 1,824 49 — 1,873 Commercial 14 — 14 — — 14 Total mortgage-backed securities $ 24,692 $ (48 ) $ 24,644 $ 175 $ (188 ) $ 24,631 State and municipal $ 9,025 $ (442 ) $ 8,583 $ 129 $ (238 ) $ 8,474 Foreign government 1,339 — 1,339 — (26 ) 1,313 Asset-backed securities (3) 11,107 (6 ) 11,101 41 (5 ) 11,137 Total debt securities held-to-maturity (4) $ 46,163 $ (496 ) $ 45,667 $ 345 $ (457 ) $ 45,555 (1) For securities transferred to HTM from Trading account assets , amortized cost basis is defined as the fair value of the securities at the date of transfer plus any accretion income and less any impairments recognized in earnings subsequent to transfer. For securities transferred to HTM from AFS, amortized cost is defined as the original purchase cost, adjusted for the cumulative accretion or amortization of any purchase discount or premium, plus or minus any cumulative fair value hedge adjustments, net of accretion or amortization, and less any other-than-temporary impairment recognized in earnings. (2) HTM securities are carried on the Consolidated Balance Sheet at amortized cost basis, plus or minus any unamortized unrealized gains and losses and fair value hedge adjustments recognized in AOCI prior to reclassifying the securities from AFS to HTM. Changes in the values of these securities are not reported in the financial statements, except for the amortization of any difference between the carrying value at the transfer date and par value of the securities, and the recognition of any non-credit fair value adjustments in AOCI in connection with the recognition of any credit impairment in earnings related to securities the Company continues to intend to hold until maturity. (3) The Company invests in mortgage-backed and asset-backed securities. These securitizations are generally considered VIEs. The Company’s maximum exposure to loss from these VIEs is equal to the carrying amount of the securities, which is reflected in the table above. For mortgage-backed and asset-backed securitizations in which the Company has other involvement, see Note 18 to the Consolidated Financial Statements. (4) During the fourth quarter of 2016, securities with a total fair value of approximately $5.8 billion were transferred from AFS to HTM, composed of $5 billion of U.S. government agency mortgage-backed securities and $830 million of municipal securities. The transfer reflects the Company’s intent to hold these securities to maturity or to issuer call, in part, in order to reduce the impact of price volatility on AOCI and certain capital measures under Basel III. While these securities were transferred to HTM at fair value as of the transfer date, no subsequent changes in value may be recorded, other than in connection with the recognition of any subsequent other-than-temporary impairment and the amortization of differences between the carrying values at the transfer date and the par values of each security as an adjustment of yield over the remaining contractual life of each security. Any net unrealized holding losses within AOCI related to the respective securities at the date of transfer, inclusive of any cumulative fair value hedge adjustments, will be amortized over the remaining contractual life of each security as an adjustment of yield in a manner consistent with the amortization of any premium or discount.
Total other-than-temporary impairments recognized	The following tables present total OTTI recognized in earnings: OTTI on Investments and Other assets Three months ended In millions of dollars AFS (1) HTM Other Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ — $ — $ — $ — Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ — $ — $ — $ — Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise 11 1 — 12 Total impairment losses recognized in earnings $ 11 $ 1 $ — $ 12 (1) Includes OTTI on non-marketable equity securities. OTTI on Investments and Other assets Three months ended In millions of dollars AFS (1)(2) HTM Other (3) Total Impairment losses related to securities that the Company does not intend to sell nor will likely be required to sell: Total OTTI losses recognized during the period $ 1 $ — $ — $ 1 Less: portion of impairment loss recognized in AOCI (before taxes) — — — — Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell $ 1 $ — $ — $ 1 Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise and FX losses 195 7 262 464 Total impairment losses recognized in earnings $ 196 $ 7 $ 262 $ 465 (1) Includes OTTI on non-marketable equity securities. (2) Includes a $160 million impairment related to AFS securities affected by changes in the Venezuela exchange rate during the three months ended March 31, 2016 . (3) The impairment charge is related to the carrying value of an equity investment.
Cumulative other-than-temporary impairment credit losses recognized in earnings	The following are three-month rollforwards of the credit-related impairments recognized in earnings for AFS and HTM debt securities held that the Company does not intend to sell nor likely will be required to sell: Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2016 balance Credit Credit Reductions due to March 31, 2017 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 4 — — — 4 Foreign government securities — — — — — Corporate 5 — — (1 ) 4 All other debt securities 22 — — — 22 Total OTTI credit losses recognized for AFS debt securities $ 31 $ — $ — $ (1 ) $ 30 HTM debt securities Mortgage-backed securities (1) $ 101 $ — $ — $ (4 ) $ 97 State and municipal 3 — — — 3 Total OTTI credit losses recognized for HTM debt securities $ 104 $ — $ — $ (4 ) $ 100 (1) Primarily consists of Alt-A securities. Cumulative OTTI credit losses recognized in earnings on securities still held In millions of dollars Dec. 31, 2015 balance Credit Credit Reductions due to Mar. 31, 2016 balance AFS debt securities Mortgage-backed securities $ — $ — $ — $ — $ — State and municipal 12 — — (8 ) 4 Foreign government securities 5 — — — 5 Corporate 9 1 — (3 ) 7 All other debt securities 47 — — (4 ) 43 Total OTTI credit losses recognized for AFS debt securities $ 73 $ 1 $ — $ (15 ) $ 59 HTM debt securities Mortgage-backed securities (1) $ 132 $ — $ — $ — $ 132 State and municipal 4 — — — 4 Total OTTI credit losses recognized for HTM debt securities $ 136 $ — $ — $ — $ 136 (1) Primarily consists of Alt-A securities.
Investments in Alternative Investment Funds	Fair value Unfunded Redemption frequency (if currently eligible) monthly, quarterly, annually Redemption notice period In millions of dollars March 31, December 31, 2016 March 31, December 31, 2016 Hedge funds $ 3 $ 4 $ — $ — Generally quarterly 10–95 days Private equity funds (1)(2) 359 348 82 82 — — Real estate funds (2)(3) 54 56 21 20 — — Total $ 416 $ 408 $ 103 $ 102 — — (1) Private equity funds include funds that invest in infrastructure, emerging markets and venture capital. (2) With respect to the Company’s investments in private equity funds and real estate funds, distributions from each fund will be received as the underlying assets held by these funds are liquidated. It is estimated that the underlying assets of these funds will be liquidated over a period of several years as market conditions allow. Private equity and real estate funds do not allow redemption of investments by their investors. Investors are permitted to sell or transfer their investments, subject to the approval of the general partner or investment manager of these funds, which generally may not be unreasonably withheld. (3) Includes several real estate funds that invest primarily in commercial real estate in the U.S., Europe and Asia.

LOANS (Tables)

LOANS (Tables)	3 Months Ended
	Mar. 31, 2017
Consumer
Loans receivable
Schedule of loans	The following table provides Citi’s consumer loans by loan type: In millions of dollars March 31, 2017 December 31, 2016 In U.S. offices Mortgage and real estate (1) $ 71,170 $ 72,957 Installment, revolving credit, and other 3,252 3,395 Cards 125,799 132,654 Commercial and industrial 7,434 7,159 $ 207,655 $ 216,165 In offices outside the U.S. Mortgage and real estate (1) $ 43,822 $ 42,803 Installment, revolving credit, and other 26,014 24,887 Cards 24,497 23,783 Commercial and industrial 17,728 16,568 Lease financing 83 81 $ 112,144 $ 108,122 Total consumer loans $ 319,799 $ 324,287 Net unearned income $ 757 $ 776 Consumer loans, net of unearned income $ 320,556 $ 325,063 (1) Loans secured primarily by real estate.
Schedule of loan delinquency and non-accrual details	Consumer Loan Delinquency and Non-Accrual Details at March 31, 2017 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 50,423 $ 447 $ 299 $ 1,368 $ 52,537 $ 763 $ 1,117 Home equity loans (6)(7) 16,694 233 404 — 17,331 848 — Credit cards 123,638 1,362 1,433 — 126,433 — 1,433 Installment and other 3,537 46 18 — 3,601 24 1 Commercial banking loans 9,128 18 68 — 9,214 291 12 Total $ 203,420 $ 2,106 $ 2,222 $ 1,368 $ 209,116 $ 1,926 $ 2,563 In offices outside North America Residential first mortgages (5) $ 36,624 $ 245 $ 156 $ — $ 37,025 $ 400 $ — Credit cards 23,272 394 331 — 23,997 272 242 Installment and other 24,088 295 123 — 24,506 149 — Commercial banking loans 25,726 91 93 — 25,910 208 — Total $ 109,710 $ 1,025 $ 703 $ — $ 111,438 $ 1,029 $ 242 Total GCB and Corporate/Other consumer $ 313,130 $ 3,131 $ 2,925 $ 1,368 $ 320,554 $ 2,955 $ 2,805 Other (8) 2 — — — 2 — — Total Citigroup $ 313,132 $ 3,131 $ 2,925 $ 1,368 $ 320,556 $ 2,955 $ 2,805 (1) Loans less than 30 days past due are presented as current. (2) Includes $28 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.2 billion and 90 days or more past due of $1.2 billion . (5) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics. Consumer Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars Total current (1)(2) 30–89 days past due (3) ≥ 90 days past due (3) Past due government guaranteed (4) Total loans (2) Total non-accrual 90 days past due and accruing In North America offices Residential first mortgages (5) $ 50,766 $ 522 $ 371 $ 1,474 $ 53,133 $ 848 $ 1,227 Home equity loans (6)(7) 18,767 249 438 — 19,454 914 — Credit cards 130,327 1,465 1,509 — 133,301 — 1,509 Installment and other 4,486 106 38 — 4,630 70 2 Commercial banking loans 8,876 23 74 — 8,973 328 14 Total $ 213,222 $ 2,365 $ 2,430 $ 1,474 $ 219,491 $ 2,160 $ 2,752 In offices outside North America Residential first mortgages (5) $ 35,862 $ 206 $ 135 $ — $ 36,203 $ 360 $ — Credit cards 22,363 368 324 — 23,055 258 239 Installment and other 22,683 264 126 — 23,073 163 — Commercial banking loans 23,054 72 112 — 23,238 217 — Total $ 103,962 $ 910 $ 697 $ — $ 105,569 $ 998 $ 239 Total GCB and Corporate/Other consumer $ 317,184 $ 3,275 $ 3,127 $ 1,474 $ 325,060 $ 3,158 $ 2,991 Other (8) 3 — — — 3 — — Total Citigroup $ 317,187 $ 3,275 $ 3,127 $ 1,474 $ 325,063 $ 3,158 $ 2,991 (1) Loans less than 30 days past due are presented as current. (2) Includes $29 million of residential first mortgages recorded at fair value. (3) Excludes loans guaranteed by U.S. government-sponsored entities. (4) Consists of residential first mortgages that are guaranteed by U.S. government-sponsored entities that are 30–89 days past due of $0.2 billion and 90 days or more past due of $1.3 billion . (5) Includes approximately $0.1 billion of residential first mortgage loans in process of foreclosure. (6) Includes approximately $0.1 billion of home equity loans in process of foreclosure. (7) Fixed-rate home equity loans and loans extended under home equity lines of credit, which are typically in junior lien positions. (8) Represents loans classified as consumer loans on the Consolidated Balance Sheet that are not included in the Corporate/Other consumer credit metrics.
Schedule of loans credit quality indicators	The following tables provide details on the LTV ratios for Citi’s U.S. consumer mortgage portfolios. LTV ratios are updated monthly using the most recent Core Logic Home Price Index data available for substantially all of the portfolio applied at the Metropolitan Statistical Area level, if available, or the state level if not. The remainder of the portfolio is updated in a similar manner using the Federal Housing Finance Agency indices. LTV distribution in U.S. portfolio (1)(2) March 31, 2017 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 45,335 $ 3,358 $ 312 Home equity loans 12,344 3,305 1,183 Total $ 57,679 $ 6,663 $ 1,495 LTV distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than or equal to 80% > 80% but less than or equal to 100% Greater than 100% Residential first mortgages $ 45,849 $ 3,467 $ 324 Home equity loans 12,869 3,653 1,305 Total $ 58,718 $ 7,120 $ 1,629 (1) Excludes loans guaranteed by U.S. government entities, loans subject to LTSCs with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where LTV was not available. Such amounts are not material. The following tables provide details on the FICO scores for Citi’s U.S. consumer loan portfolio (commercial banking loans are excluded from the table since they are business based and FICO scores are not a primary driver in their credit evaluation). FICO scores are updated monthly for substantially all of the portfolio or, otherwise, on a quarterly basis for the remaining portfolio. FICO score distribution in U.S. portfolio (1)(2) March 31, 2017 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,643 $ 2,323 $ 43,848 Home equity loans 1,650 1,330 13,935 Credit cards 8,631 11,270 103,156 Installment and other 281 274 2,479 Total $ 13,205 $ 15,197 $ 163,418 FICO score distribution in U.S. portfolio (1)(2) December 31, 2016 In millions of dollars Less than 620 ≥ 620 but less than 660 Equal to or greater than 660 Residential first mortgages $ 2,744 $ 2,422 $ 44,279 Home equity loans 1,750 1,418 14,743 Credit cards 8,310 11,320 110,522 Installment and other 284 271 2,601 Total $ 13,088 $ 15,431 $ 172,145 (1) Excludes loans guaranteed by U.S. government entities, loans subject to long-term standby commitments (LTSC) with U.S. government-sponsored entities and loans recorded at fair value. (2) Excludes balances where FICO was not available. Such amounts are not material.
Schedule of impaired loans	The following tables present information about impaired consumer loans and interest income recognized on impaired consumer loans: Three months ended March 31, Balance at March 31, 2017 2017 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Interest income (5) Interest income (5) Mortgage and real estate Residential first mortgages $ 3,632 $ 3,995 $ 402 $ 4,116 $ 36 $ 61 Home equity loans 1,219 1,720 281 1,289 8 9 Credit cards 1,824 1,858 588 1,813 38 41 Installment and other Individual installment and other 391 411 176 449 8 7 Commercial banking loans 507 710 122 549 6 2 Total $ 7,573 $ 8,694 $ 1,569 $ 8,216 $ 96 $ 120 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $680 million of residential first mortgages, $388 million of home equity loans and $82 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance. (5) Includes amounts recognized on both an accrual and cash basis. Balance, December 31, 2016 In millions of dollars Recorded investment (1)(2) Unpaid principal balance Related specific allowance (3) Average carrying value (4) Mortgage and real estate Residential first mortgages $ 3,786 $ 4,157 $ 540 $ 4,632 Home equity loans 1,298 1,824 189 1,326 Credit cards 1,747 1,781 566 1,831 Installment and other Individual installment and other 455 481 215 475 Commercial banking loans 513 744 98 538 Total $ 7,799 $ 8,987 $ 1,608 $ 8,802 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount and direct write-downs and includes accrued interest only on credit card loans. (2) $740 million of residential first mortgages, $406 million of home equity loans and $97 million of commercial market loans do not have a specific allowance. (3) Included in the Allowance for loan losses . (4) Average carrying value represents the average recorded investment ending balance for the last four quarters and does not include the related specific allowance.
Schedule of troubled debt restructurings	At and for the three months ended March 31, 2017 In millions of dollars except number of loans modified Number of Post- (1)(2) Deferred (3) Contingent (4) Principal (5) Average North America Residential first mortgages 966 $ 130 $ 3 $ — $ 1 1 % Home equity loans 679 56 3 — — 1 Credit cards 59,337 231 — — — 17 Installment and other revolving 221 2 — — — 5 Commercial markets (6) 26 5 — — — — Total (8) 61,229 $ 424 $ 6 $ — $ 1 International Residential first mortgages 613 27 — — — — % Credit cards 25,237 85 — — 2 14 Installment and other revolving 11,307 60 — — 4 7 Commercial markets (6) 32 13 — — — 2 Total (8) 37,189 $ 185 $ — $ — $ 6 At and for the three months ended March 31, 2016 In millions of dollars except number of loans modified Number of loans modified Post- modification recorded investment (1)(7) Deferred principal (3) Contingent principal forgiveness (4) Principal forgiveness (5) Average interest rate reduction North America Residential first mortgages 1,468 $ 212 $ 2 $ — $ 1 1 % Home equity loans 858 30 — — — 3 Credit cards 49,109 188 — — — 17 Installment and other revolving 1,385 12 — — — 14 Commercial markets (6) 23 5 — — — — Total (8) 52,843 $ 447 $ 2 $ — $ 1 International Residential first mortgages 419 15 — — — — % Credit cards 52,207 123 — — 2 13 Installment and other revolving 21,644 82 — — 2 7 Commercial markets (6) 28 20 — — — — Total (8) 74,298 $ 240 $ — $ — $ 4 (1) Post-modification balances include past due amounts that are capitalized at the modification date. (2) Post-modification balances in North America include $ 15 million of residential first mortgages and $ 6 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended March 31, 2017 . These amounts include $ 9 million of residential first mortgages and $ 6 million of home equity loans that were newly classified as TDRs in the three months ended March 31, 2017 , based on previously received OCC guidance. (3) Represents portion of contractual loan principal that is non-interest bearing, but still due from the borrower. Such deferred principal is charged off at the time of permanent modification to the extent that the related loan balance exceeds the underlying collateral value. (4) Represents portion of contractual loan principal that is non-interest bearing and, depending upon borrower performance, eligible for forgiveness. (5) Represents portion of contractual loan principal that was forgiven at the time of permanent modification. (6) Commercial banking loans are generally borrower-specific modifications and incorporate changes in the amount and/or timing of principal and/or interest. (7) Post-modification balances in North America include $ 20 million of residential first mortgages and $ 5 million of home equity loans to borrowers who have gone through Chapter 7 bankruptcy in the three months ended March 31, 2016 . These amounts include $ 14 million of residential first mortgages and $ 5 million of home equity loans that were newly classified as TDRs in the three months ended March 31, 2016 , based on previously received OCC guidance. (8) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs.
Schedule of troubled debt restructuring loans that defaulted	The following table presents consumer TDRs that defaulted for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. Three months ended March 31, In millions of dollars 2017 2016 North America Residential first mortgages $ 51 $ 87 Home equity loans 9 9 Credit cards 52 49 Installment and other revolving — 2 Commercial banking 2 1 Total $ 114 $ 148 International Residential first mortgages $ 2 $ 3 Credit cards 42 37 Installment and other revolving 23 22 Commercial banking — 3 Total $ 67 $ 65
Corporate
Loans receivable
Schedule of loans	The following table presents information by corporate loan type: In millions of dollars March 31, December 31, In U.S. offices Commercial and industrial $ 49,845 $ 49,586 Financial institutions 35,734 35,517 Mortgage and real estate (1) 40,052 38,691 Installment, revolving credit and other 32,212 34,501 Lease financing 1,511 1,518 $ 159,354 $ 159,813 In offices outside the U.S. Commercial and industrial $ 87,258 $ 81,882 Financial institutions 33,763 26,886 Mortgage and real estate (1) 5,527 5,363 Installment, revolving credit and other 16,576 19,965 Lease financing 253 251 Governments and official institutions 5,970 5,850 $ 149,347 $ 140,197 Total corporate loans $ 308,701 $ 300,010 Net unearned income (662 ) (704 ) Corporate loans, net of unearned income $ 308,039 $ 299,306 (1) Loans secured primarily by real estate.
Schedule of loan delinquency and non-accrual details	Corporate Loan Delinquency and Non-Accrual Details at March 31, 2017 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 170 $ — $ 170 $ 1,692 $ 132,583 $ 134,445 Financial institutions 215 18 233 301 67,478 68,012 Mortgage and real estate 211 — 211 181 45,172 45,564 Leases 98 8 106 67 1,591 1,764 Other 427 3 430 98 53,719 54,247 Loans at fair value 4,007 Purchased distressed loans — Total $ 1,121 $ 29 $ 1,150 $ 2,339 $ 300,543 $ 308,039 Corporate Loan Delinquency and Non-Accrual Details at December 31, 2016 In millions of dollars 30–89 days past due and accruing (1) ≥ 90 days past due and accruing (1) Total past due and accruing Total non-accrual (2) Total current (3) Total loans (4) Commercial and industrial $ 143 $ 52 $ 195 $ 1,909 $ 127,012 $ 129,116 Financial institutions 119 2 121 185 61,254 61,560 Mortgage and real estate 148 137 285 139 43,607 44,031 Leases 27 8 35 56 1,678 1,769 Other 349 12 361 132 58,880 59,373 Loans at fair value 3,457 Purchased distressed loans — Total $ 786 $ 211 $ 997 $ 2,421 $ 292,431 $ 299,306 (1) Corporate loans that are 90 days past due are generally classified as non-accrual. Corporate loans are considered past due when principal or interest is contractually due but unpaid. (2) Non-accrual loans generally include those loans that are ≥ 90 days past due or those loans for which Citi believes, based on actual experience and a forward-looking assessment of the collectability of the loan in full, that the payment of interest or principal is doubtful. (3) Corporate loans are past due when principal or interest is contractually due but unpaid. Loans less than 30 days past due are presented as current. (4) Total loans include loans at fair value, which are not included in the various delinquency columns.
Schedule of loans credit quality indicators	Recorded investment in loans (1) In millions of dollars March 31, December 31, Investment grade (2) Commercial and industrial $ 90,753 $ 85,369 Financial institutions 55,422 49,915 Mortgage and real estate 19,901 18,718 Leases 1,169 1,303 Other 47,307 51,930 Total investment grade $ 214,552 $ 207,235 Non-investment grade (2) Accrual Commercial and industrial $ 41,999 $ 41,838 Financial institutions 12,288 11,459 Mortgage and real estate 1,865 1,821 Leases 528 410 Other 6,843 7,312 Non-accrual Commercial and industrial 1,692 1,909 Financial institutions 301 185 Mortgage and real estate 181 139 Leases 67 56 Other 98 132 Total non-investment grade $ 65,862 $ 65,261 Private bank loans managed on a delinquency basis (2) $ 23,618 $ 23,353 Loans at fair value 4,007 3,457 Corporate loans, net of unearned income $ 308,039 $ 299,306 (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Held-for-investment loans are accounted for on an amortized cost basis.
Schedule of impaired loans	The following tables present non-accrual loan information by corporate loan type and interest income recognized on non-accrual corporate loans: March 31, 2017 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Interest income recognized (3) Non-accrual corporate loans Commercial and industrial $ 1,692 $ 2,040 $ 332 $ 1,876 $ 2 Financial institutions 301 324 37 217 — Mortgage and real estate 181 309 9 168 — Lease financing 67 67 4 60 — Other 98 205 — 88 — Total non-accrual corporate loans $ 2,339 $ 2,945 $ 382 $ 2,409 $ 2 December 31, 2016 In millions of dollars Recorded investment (1) Unpaid principal balance Related specific allowance Average carrying value (2) Non-accrual corporate loans Commercial and industrial $ 1,909 $ 2,259 $ 362 $ 1,919 Financial institutions 185 192 16 183 Mortgage and real estate 139 250 10 174 Lease financing 56 56 4 44 Other 132 197 — 87 Total non-accrual corporate loans $ 2,421 $ 2,954 $ 392 $ 2,407 March 31, 2017 December 31, 2016 In millions of dollars Recorded investment (1) Related specific allowance Recorded investment (1) Related specific allowance Non-accrual corporate loans with valuation allowances Commercial and industrial $ 1,103 $ 332 $ 1,343 $ 362 Financial institutions 87 37 45 16 Mortgage and real estate 35 9 41 10 Lease financing 53 4 55 4 Other 1 — 1 — Total non-accrual corporate loans with specific allowance $ 1,279 $ 382 $ 1,485 $ 392 Non-accrual corporate loans without specific allowance Commercial and industrial $ 589 $ 566 Financial institutions 214 140 Mortgage and real estate 146 98 Lease financing 14 1 Other 97 131 Total non-accrual corporate loans without specific allowance $ 1,060 N/A $ 936 N/A (1) Recorded investment in a loan includes net deferred loan fees and costs, unamortized premium or discount, less any direct write-downs. (2) Average carrying value represents the average recorded investment balance and does not include related specific allowance. (3) Interest income recognized for the three months ended March 31, 2016 was $13 million .
Schedule of troubled debt restructurings	At and for the three months ended March 31, 2017 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 55 $ — $ — $ 55 Financial institutions 15 — — 15 Mortgage and real estate 1 — — 1 Total $ 71 $ — $ — $ 71 At and for the three months ended March 31, 2016 : In millions of dollars Carrying Value TDRs involving changes in the amount and/or timing of principal payments (1) TDRs involving changes in the amount and/or timing of interest payments (2) TDRs involving changes in the amount and/or timing of both principal and interest payments Commercial and industrial $ 98 $ — $ — $ 98 Mortgage and real estate 4 — — 4 Total $ 102 $ — $ — $ 102 (1) TDRs involving changes in the amount or timing of principal payments may involve principal forgiveness or deferral of periodic and/or final principal payments. Because forgiveness of principal is rare for corporate loans, modifications typically have little to no impact on the loans’ projected cash flows and thus little to no impact on the allowance established for the loans. Charge-offs for amounts deemed uncollectable may be recorded at the time of the restructuring or may have already been recorded in prior periods such that no charge-off is required at the time of the modification. (2) TDRs involving changes in the amount or timing of interest payments may involve a below-market interest rate.
Schedule of troubled debt restructuring loans that defaulted	The following table presents total corporate loans modified in a TDR as well as those TDRs that defaulted and for which the payment default occurred within one year of a permanent modification. Default is defined as 60 days past due, except for classifiably managed commercial banking loans, where default is defined as 90 days past due. In millions of dollars TDR balances at March 31, 2017 TDR loans in payment default during the three months ended March 31, 2017 TDR balances at March 31, 2016 TDR loans in payment default during the three months ended March 31, 2016 Commercial and industrial $ 390 $ 9 $ 219 $ — Loans to financial institutions 24 3 2 — Mortgage and real estate 84 — 139 — Other 177 — 303 — Total (1) $ 675 $ 12 $ 663 $ — (1) The above tables reflect activity for loans outstanding as of the end of the reporting period that were considered TDRs.

ALLOWANCE FOR CREDIT LOSSES (Ta

ALLOWANCE FOR CREDIT LOSSES (Tables)	3 Months Ended
	Mar. 31, 2017
Loans and Leases Receivable Disclosure [Abstract]
Allowance for credit losses	Three months ended March 31, In millions of dollars 2017 2016 Allowance for loan losses at beginning of period $ 12,060 $ 12,626 Gross credit losses (2,144 ) (2,143 ) Gross recoveries (1) 435 419 Net credit losses (NCLs) $ (1,709 ) $ (1,724 ) NCLs $ 1,709 $ 1,724 Net reserve builds (releases) (20 ) 42 Net specific reserve builds (releases) (14 ) 120 Total provision for loan losses $ 1,675 $ 1,886 Other, net (see table below) 4 (76 ) Allowance for loan losses at end of period $ 12,030 $ 12,712 Allowance for credit losses on unfunded lending commitments at beginning of period $ 1,418 $ 1,402 Provision (release) for unfunded lending commitments (43 ) 71 Other, net 2 — Allowance for credit losses on unfunded lending commitments at end of period (2) $ 1,377 $ 1,473 Total allowance for loans, leases, and unfunded lending commitments $ 13,407 $ 14,185 (1) Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful. (2) Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet. Other, net details Three months ended March 31, In millions of dollars 2017 2016 Sales or transfers of various consumer loan portfolios to held-for-sale Transfer of real estate loan portfolios $ (37 ) $ (29 ) Transfer of other loan portfolios (124 ) (119 ) Sales or transfers of various consumer loan portfolios to held-for-sale $ (161 ) $ (148 ) FX translation, consumer 164 63 Other 1 9 Other, net $ 4 $ (76 )
Schedule of allowance for credit losses and investment in loans by portfolio segment	Three Months Ended March 31, 2017 March 31, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses at beginning of period $ 2,702 $ 9,358 $ 12,060 $ 2,791 $ 9,835 $ 12,626 Charge-offs (103 ) (2,041 ) (2,144 ) (223 ) (1,920 ) (2,143 ) Recoveries 66 369 435 13 406 419 Replenishment of net charge-offs 37 1,672 1,709 210 1,514 1,724 Net reserve builds (releases) (166 ) 146 (20 ) 4 38 42 Net specific reserve builds (releases) (12 ) (2 ) (14 ) 101 19 120 Other 11 (7 ) 4 9 (85 ) (76 ) Ending balance $ 2,535 $ 9,495 $ 12,030 $ 2,905 $ 9,807 $ 12,712 Three Months Ended March 31, 2017 December 31, 2016 In millions of dollars Corporate Consumer Total Corporate Consumer Total Allowance for loan losses Determined in accordance with ASC 450 $ 2,153 $ 7,921 $ 10,074 $ 2,310 $ 7,744 $ 10,054 Determined in accordance with ASC 310-10-35 382 1,569 1,951 392 1,608 2,000 Determined in accordance with ASC 310-30 — 5 5 — 6 6 Total allowance for loan losses $ 2,535 $ 9,495 $ 12,030 $ 2,702 $ 9,358 $ 12,060 Loans, net of unearned income Loans collectively evaluated for impairment in accordance with ASC 450 $ 301,561 $ 312,761 $ 614,322 $ 293,218 $ 317,048 $ 610,266 Loans individually evaluated for impairment in accordance with ASC 310-10-35 2,471 7,573 10,044 2,631 7,799 10,430 Loans acquired with deteriorated credit quality in accordance with ASC 310-30 — 194 194 — 187 187 Loans held at fair value 4,007 28 4,035 3,457 29 3,486 Total loans, net of unearned income $ 308,039 $ 320,556 $ 628,595 $ 299,306 $ 325,063 $ 624,369

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill	The changes in Goodwill were as follows: In millions of dollars Balance, December 31, 2016 $ 21,659 Foreign exchange translation and other 634 Impairment of goodwill (28 ) Balance at March 31, 2017 $ 22,265 The following table shows reporting units with goodwill balances as of March 31, 2017 and the fair value as a percentage of allocated book value as of the latest impairment test: In millions of dollars Reporting unit (1) Goodwill Fair value as a % of allocated book value North America Global Consumer Banking $ 6,732 148 % Asia Global Consumer Banking 4,910 157 Latin America Global Consumer Banking 1,151 180 ICG— Banking 2,902 194 ICG— Markets and Securities Services 6,554 115 Citi Holdings — Consumer Latin America (2) 16 103 Total as of March 31, 2017 $ 22,265 (1) Other Citi Holdings reporting units, including Citi Holdings—REL, are excluded from the table as there is no goodwill allocated to them. (2) All Citi Holdings reporting units are presented in the Corporate/Othe r segment beginning in the first quarter of 2017.
Components of intangible assets, finite-lived	The components of intangible assets were as follows: March 31, 2017 December 31, 2016 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 5,703 $ 4,049 $ 1,654 $ 8,215 $ 6,549 $ 1,666 Credit card contract related intangibles (1) 5,044 2,159 2,885 5,149 2,177 2,972 Core deposit intangibles 776 750 26 801 771 30 Other customer relationships 480 275 205 474 272 202 Present value of future profits 34 29 5 31 27 4 Indefinite-lived intangible assets 227 — 227 210 — 210 Other 170 159 11 504 474 30 Intangible assets (excluding MSRs) $ 12,434 $ 7,421 $ 5,013 $ 15,384 $ 10,270 $ 5,114 Mortgage servicing rights (MSRs) (2) 567 — 567 1,564 — 1,564 Total intangible assets $ 13,001 $ 7,421 $ 5,580 $ 16,948 $ 10,270 $ 6,678
Components of intangible assets, indefinite-lived	The components of intangible assets were as follows: March 31, 2017 December 31, 2016 In millions of dollars Gross carrying amount Accumulated amortization Net carrying amount Gross carrying amount Accumulated amortization Net carrying amount Purchased credit card relationships $ 5,703 $ 4,049 $ 1,654 $ 8,215 $ 6,549 $ 1,666 Credit card contract related intangibles (1) 5,044 2,159 2,885 5,149 2,177 2,972 Core deposit intangibles 776 750 26 801 771 30 Other customer relationships 480 275 205 474 272 202 Present value of future profits 34 29 5 31 27 4 Indefinite-lived intangible assets 227 — 227 210 — 210 Other 170 159 11 504 474 30 Intangible assets (excluding MSRs) $ 12,434 $ 7,421 $ 5,013 $ 15,384 $ 10,270 $ 5,114 Mortgage servicing rights (MSRs) (2) 567 — 567 1,564 — 1,564 Total intangible assets $ 13,001 $ 7,421 $ 5,580 $ 16,948 $ 10,270 $ 6,678
Changes in intangible assets	The changes in intangible assets were as follows: Net carrying Net carrying amount at In millions of dollars December 31, Acquisitions/ divestitures Amortization FX translation and other March 31, Purchased credit card relationships $ 1,666 $ 20 $ (33 ) $ 1 $ 1,654 Credit card contract related intangibles (1) 2,972 9 (98 ) 2 2,885 Core deposit intangibles 30 — (6 ) 2 26 Other customer relationships 202 — (6 ) 9 205 Present value of future profits 4 — — 1 5 Indefinite-lived intangible assets 210 — — 17 227 Other 30 (14 ) (4 ) (1 ) 11 Intangible assets (excluding MSRs) $ 5,114 $ 15 $ (147 ) $ 31 $ 5,013 Mortgage servicing rights (MSRs) (2) 1,564 567 Total intangible assets $ 6,678 $ 5,580 (1) Primarily reflects contract-related intangibles associated with the American Airlines, Sears, The Home Depot, Costco and AT&T credit card program agreements, which represented 96% and 97% of the aggregate net carrying amount at March 31, 2017 and December 31, 2016, respectively. (2) For additional information on Citi’s MSRs, including the rollforward for the three months ended March 31, 2017, see Note 18 to the Consolidated Financial Statements.

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of short-term borrowings	In millions of dollars March 31, December 31, Balance Balance Commercial paper $ 10,088 $ 9,989 Other borrowings (1) 16,039 20,712 Total $ 26,127 $ 30,701 (1) Includes borrowings from Federal Home Loan Banks and other market participants. At March 31, 2017 and December 31, 2016 , collateralized short-term advances from the Federal Home Loan Banks were $6.3 billion and $12.0 billion , respectively.
Schedule of long-term debt	In millions of dollars March 31, December 31, 2016 Citigroup Inc. (1) $ 141,626 $ 147,333 Bank (2) 51,085 49,454 Broker-dealer (3) 15,819 9,391 Total $ 208,530 $ 206,178 (1) Represents the parent holding company. (2) Represents Citibank entities as well as other bank entities. At March 31, 2017 and December 31, 2016 , collateralized long-term advances from the Federal Home Loan Banks were $20.3 billion and $21.6 billion , respectively. (3) Represents broker-dealer subsidiaries that are consolidated into Citigroup Inc., the parent holding company.
Summary of outstanding trust preferred securities	The following table summarizes Citi’s outstanding trust preferred securities at March 31, 2017 : Junior subordinated debentures owned by trust Trust Issuance date Securities issued Liquidation value (1) Coupon rate (2) Common shares issued to parent Amount Maturity Redeemable by issuer beginning In millions of dollars, except share amounts Citigroup Capital III Dec. 1996 194,053 $ 194 7.625 % 6,003 $ 200 Dec. 1, 2036 Not redeemable Citigroup Capital XIII Sept. 2010 89,840,000 2,246 3 mo LIBOR + 637 bps 1,000 2,246 Oct. 30, 2040 Oct. 30, 2015 Citigroup Capital XVIII June 2007 99,901 125 6.829 50 125 June 28, 2067 June 28, 2017 Total obligated $ 2,565 $ 2,571 Note: Distributions on the trust preferred securities and interest on the subordinated debentures are payable semiannually for Citigroup Capital III and Citigroup Capital XVIII and quarterly for Citigroup Capital XIII. (1) Represents the notional value received by investors from the trusts at the time of issuance. (2) In each case, the coupon rate on the subordinated debentures is the same as that on the trust preferred securities.

CHANGES IN ACCUMULATED OTHER 48

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	3 Months Ended
	Mar. 31, 2017
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Changes in each component of accumulated other comprehensive income (loss)	Changes in each component of Citigroup’s Accumulated other comprehensive income (loss) were as follows: In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) Foreign (4) Accumulated Balance, December 31, 2016 $ (799 ) $ (352 ) $ (560 ) $ (5,164 ) $ (25,506 ) $ (32,381 ) Other comprehensive income before reclassifications 334 (55 ) 24 (49 ) 1,465 1,719 Increase (decrease) due to amounts reclassified from AOCI (114 ) (5 ) (26 ) 37 (147 ) (255 ) Change, net of taxes $ 220 $ (60 ) $ (2 ) $ (12 ) $ 1,318 $ 1,464 Balance at March 31, 2017 $ (579 ) $ (412 ) $ (562 ) $ (5,176 ) $ (24,188 ) $ (30,917 ) In millions of dollars Net Debt valuation adjustment (DVA) (1) Cash flow hedges (2) Benefit plans (3) Foreign (4) Accumulated Balance, December 31, 2015 $ (907 ) $ — $ (617 ) $ (5,116 ) $ (22,704 ) $ (29,344 ) Adjustment to opening balance, net of taxes (1) — (15 ) — — — (15 ) Adjusted balance, beginning of period (907 ) (15 ) (617 ) (5,116 ) (22,704 ) (29,359 ) Other comprehensive income before reclassifications 2,026 192 291 (500 ) 654 2,663 Increase (decrease) due to amounts reclassified from AOCI 8 1 26 35 — 70 Change, net of taxes $ 2,034 $ 193 $ 317 $ (465 ) $ 654 $ 2,733 Balance, March 31, 2016 $ 1,127 $ 178 $ (300 ) $ (5,581 ) $ (22,050 ) $ (26,626 ) (1) Beginning in the first quarter of 2016, changes in DVA are reflected as a component of AOCI, pursuant to the early adoption of only the provisions of ASU 2016-01 relating to the presentation of DVA on fair value option liabilities. See Note 1 to the Consolidated Financial Statements for further information regarding this change. (2) Primarily driven by Citigroup’s pay fixed/receive floating interest rate swap programs that hedge the floating rates on liabilities. (3) Primarily reflects adjustments based on the quarterly actuarial valuations of the Company’s Significant pension and postretirement plans, annual actuarial valuations of all other plans, and amortization of amounts previously recognized in other comprehensive income. (4) Primarily reflects the movements in (by order of impact) the Mexican peso, Korean Won, and Japanese Yen against the U.S. dollar, and changes in related tax effects and hedges for the quarter ended March 31, 2017 . Primarily reflects the movements in (by order of impact) the Japanese Yen, euro, and Brazilian real against the U.S. dollar, and changes in related tax effects and hedges for the quarter ended March 31, 2016 .
Schedule of pretax and after-tax changes in each component of Accumulated other comprehensive income (loss)	The pretax and after-tax changes in each component of Accumulated other comprehensive income (loss) were as follows: In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2016 $ (42,035 ) $ 9,654 $ (32,381 ) Change in net unrealized gains (losses) on investment securities 346 (126 ) 220 Debt valuation adjustment (DVA) (95 ) 35 (60 ) Cash flow hedges 1 (3 ) (2 ) Benefit plans (2 ) (10 ) (12 ) Foreign currency translation adjustment 1,468 (150 ) 1,318 Change $ 1,718 $ (254 ) $ 1,464 Balance, March 31, 2017 $ (40,317 ) $ 9,400 $ (30,917 ) In millions of dollars Pretax Tax effect After-tax Balance, December 31, 2015 $ (38,440 ) $ 9,096 $ (29,344 ) Adjustment to opening balance (1) (26 ) 11 (15 ) Adjusted balance, beginning of period (38,466 ) 9,107 (29,359 ) Change in net unrealized gains (losses) on investment securities 3,224 (1,190 ) 2,034 Debt valuation adjustment (DVA) 307 (114 ) 193 Cash flow hedges 481 (164 ) 317 Benefit plans (727 ) 262 (465 ) Foreign currency translation adjustment 513 141 654 Change $ 3,798 $ (1,065 ) $ 2,733 Balance, March 31, 2016 $ (34,668 ) $ 8,042 $ (26,626 ) (1) Represents the ($15) million adjustment related to the initial adoption of ASU 2016-01. See Note 1 to the Consolidated Financial Statements.
Summary of amounts reclassified out of accumulated other comprehensive income (loss) into the consolidated statement of income	The Company recognized pretax gain (loss) related to amounts in AOCI reclassified to the Consolidated Statement of Income as follows: Increase (decrease) in AOCI due to amounts reclassified to Consolidated Statement of Income Three months ended March 31, In millions of dollars 2017 2016 Realized (gains) losses on sales of investments $ (192 ) $ (186 ) OTTI gross impairment losses 12 203 Subtotal, pretax $ (180 ) $ 17 Tax effect 66 (9 ) Net realized (gains) losses on investment securities, after-tax (1) $ (114 ) $ 8 Realized DVA (gains) losses on fair value option liabilities $ (8 ) $ 1 Subtotal, pretax $ (8 ) $ 1 Tax effect 3 — Net realized debt valuation adjustment, after-tax $ (5 ) $ 1 Interest rate contracts $ (44 ) $ 16 Foreign exchange contracts 3 26 Subtotal, pretax $ (41 ) $ 42 Tax effect 15 (16 ) Amortization of cash flow hedges, after-tax (2) $ (26 ) $ 26 Amortization of unrecognized Prior service cost (benefit) $ (10 ) $ (10 ) Net actuarial loss 67 66 Curtailment/settlement impact (3) — (2 ) Subtotal, pretax $ 57 $ 54 Tax effect (20 ) (19 ) Amortization of benefit plans, after-tax (3) $ 37 $ 35 Foreign currency translation adjustment $ (232 ) $ — Tax effect 85 — Foreign currency translation adjustment $ (147 ) $ — Total amounts reclassified out of AOCI, pretax $ (404 ) $ 114 Total tax effect 149 (44 ) Total amounts reclassified out of AOCI, after-tax $ (255 ) $ 70 (1) The pretax amount is reclassified to Realized gains (losses) on sales of investments, net and Gross impairment losses on the Consolidated Statement of Income. See Note 12 to the Consolidated Financial Statements for additional details. (2) See Note 19 to the Consolidated Financial Statements for additional details. (3) See Note 8 to the Consolidated Financial Statements for additional details.

SECURITIZATIONS AND VARIABLE 49

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES (Tables)	3 Months Ended
	Mar. 31, 2017
Securitizations and Variable Interest Entities [Abstract]
Schedule of consolidated and unconsolidated VIEs with which the Company holds significant variable interests	Citigroup’s involvement with consolidated and unconsolidated VIEs with which the Company holds significant variable interests or has continuing involvement through servicing a majority of the assets in a VIE is presented below: As of March 31, 2017 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 46,993 $ 46,993 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored (5) 117,210 — 117,210 2,766 — — 74 2,840 Non-agency-sponsored 20,164 1,037 19,127 284 35 — 1 320 Citi-administered asset-backed commercial paper conduits (ABCP) 19,120 19,120 — — — — — — Collateralized loan obligations (CLOs) 18,246 — 18,246 5,071 — — 64 5,135 Asset-based financing 50,939 742 50,197 15,707 583 4,923 — 21,213 Municipal securities tender option bond trusts (TOBs) 6,927 2,659 4,268 8 — 2,914 — 2,922 Municipal investments 18,463 15 18,448 2,507 3,639 2,561 — 8,707 Client intermediation 1,504 800 704 462 — 208 — 670 Investment funds 2,177 767 1,410 32 34 15 1 82 Other 767 36 731 115 11 66 44 236 Total $ 302,510 $ 72,169 $ 230,341 $ 26,952 $ 4,302 $ 10,687 $ 184 $ 42,125 As of December 31, 2016 Maximum exposure to loss in significant unconsolidated VIEs (1) Funded exposures (2) Unfunded exposures In millions of dollars Total involvement with SPE assets Consolidated VIE / SPE assets Significant unconsolidated VIE assets (3) Debt investments Equity investments Funding commitments Guarantees and derivatives Total Credit card securitizations $ 50,171 $ 50,171 $ — $ — $ — $ — $ — $ — Mortgage securitizations (4) U.S. agency-sponsored 214,458 — 214,458 3,852 — — 78 3,930 Non-agency-sponsored 15,965 1,092 14,873 312 35 — 1 348 Citi-administered asset-backed commercial paper conduits (ABCP) 19,693 19,693 — — — — — — Collateralized loan obligations (CLOs) 18,886 — 18,886 5,128 — — 62 5,190 Asset-based financing 53,168 733 52,435 16,553 475 4,915 — 21,943 Municipal securities tender option bond trusts (TOBs) 7,070 2,843 4,227 40 — 2,842 — 2,882 Municipal investments 17,679 14 17,665 2,441 3,578 2,580 — 8,599 Client intermediation 515 371 144 49 — — 3 52 Investment funds 2,788 767 2,021 32 120 27 3 182 Other 1,429 607 822 116 11 58 43 228 Total $ 401,822 $ 76,291 $ 325,531 $ 28,523 $ 4,219 $ 10,422 $ 190 $ 43,354 (1) The definition of maximum exposure to loss is included in the text that follows this table. (2) Included on Citigroup’s March 31, 2017 and December 31, 2016 Consolidated Balance Sheet. (3) A significant unconsolidated VIE is an entity where the Company has any variable interest or continuing involvement considered to be significant, regardless of the likelihood of loss. (4) Citigroup mortgage securitizations also include agency and non-agency (private-label) re-securitization activities. These SPEs are not consolidated. See “Re-securitizations” below for further discussion. (5) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs.
Schedule of funding commitments of unconsolidated Variable Interest Entities	The following table presents the notional amount of liquidity facilities and loan commitments that are classified as funding commitments in the VIE tables above: March 31, 2017 December 31, 2016 In millions of dollars Liquidity facilities Loan/equity commitments Liquidity facilities Loan/equity commitments Asset-based financing $ — $ 4,923 $ 5 $ 4,910 Municipal securities tender option bond trusts (TOBs) 2,914 — 2,842 — Municipal investments — 2,561 — 2,580 Client Intermediation — 208 — — Investment funds — 15 — 27 Other — 66 — 58 Total funding commitments $ 2,914 $ 7,773 $ 2,847 $ 7,575
Schedule of significant interests in unconsolidated VIEs - balance sheet classification	The following table presents the carrying amounts and classification of significant variable interests in unconsolidated VIEs: In billions of dollars March 31, 2017 December 31, 2016 Cash $ 0.1 $ 0.1 Trading account assets 8.1 8.0 Investments 4.4 4.4 Total loans, net of allowance 18.3 18.8 Other 0.5 1.5 Total assets $ 31.4 $ 32.8
Schedule of securitized credit card receivables	The following table reflects amounts related to the Company’s securitized credit card receivables: In billions of dollars March 31, 2017 December 31, 2016 Ownership interests in principal amount of trust credit card receivables Sold to investors via trust-issued securities $ 23.2 $ 22.7 Retained by Citigroup as trust-issued securities 7.5 7.4 Retained by Citigroup via non-certificated interests 16.2 20.6 Total $ 46.9 $ 50.7 The following table summarizes selected cash flow information related to Citigroup’s credit card securitizations: Three months ended March 31, In billions of dollars 2017 2016 Proceeds from new securitizations $ 2.5 $ — Pay down of maturing notes (2.0 ) (2.2 )
Schedule of Master Trust liabilities (at par value)	Master Trust Liabilities (at Par Value) In billions of dollars March 31, 2017 Dec. 31, 2016 Term notes issued to third parties $ 22.2 $ 21.7 Term notes retained by Citigroup affiliates 5.6 5.5 Total Master Trust liabilities $ 27.8 $ 27.2
Schedule of Omni Trust liabilities (at par value)	Omni Trust Liabilities (at Par Value) In billions of dollars March 31, 2017 Dec. 31, 2016 Term notes issued to third parties $ 1.0 $ 1.0 Term notes retained by Citigroup affiliates 1.9 1.9 Total Omni Trust liabilities $ 2.9 $ 2.9
Schedule of cash flow information, mortgage securitizations	The following table summarizes selected cash flow information related to Citigroup mortgage securitizations: 2017 2016 In billions of dollars U.S. agency- Non-agency- U.S. agency- Non-agency- (1) Proceeds from new securitizations $ 7.2 $ 1.4 $ 10.6 $ 4.2 Contractual servicing fees received 0.1 — 0.1 — (1) The proceeds from new securitizations in 2016 include $0.5 billion related to personal loan securitizations.
Schedule of key assumptions used in measuring fair value of retained interest at the date of sale or securitization of mortgage receivables	Key assumptions used in measuring the fair value of retained interests at the date of sale or securitization of mortgage receivables were as follows: March 31, 2017 Non-agency-sponsored mortgages (1) U.S. agency- sponsored mortgages Senior interests Subordinated interests Discount rate 2.4% to 19.9% — — Weighted average discount rate 13.0 % — — Constant prepayment rate 3.8% to 10.5% — — Weighted average constant prepayment rate 6.2 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 6.5 to 12.2 years — — March 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 2.1% to 11.5% — — Weighted average discount rate 8.4 % — — Constant prepayment rate 9.1% to 23.3% — — Weighted average constant prepayment rate 11.8 % — — Anticipated net credit losses (2) NM — — Weighted average anticipated net credit losses NM — — Weighted average life 3.5 to 17.5 years — — Note: Citi held no retained interests in non-agency-sponsored mortgages securitized during the first quarter of 2017 and 2016 . (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees. The interests retained by the Company range from highly rated and/or senior in the capital structure to unrated and/or residual interests. The key assumptions used to value retained interests, and the sensitivity of the fair value to adverse changes of 10% and 20% in each of the key assumptions, are set forth in the tables below. The negative effect of each change is calculated independently, holding all other assumptions constant. Because the key assumptions may not be independent, the net effect of simultaneous adverse changes in the key assumptions may be less than the sum of the individual effects shown below. March 31, 2017 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.7% to 41.8% 0.0% to 4.4% 6.2% to 23.8% Weighted average discount rate 9.5 % 0.5 % 11.8 % Constant prepayment rate 6.2% to 20.7% 8.0% to 13.1% 0.5% to 23.6% Weighted average constant prepayment rate 9.8 % 12.3 % 9.0 % Anticipated net credit losses (2) NM 0.5% to 53.0% 29.7% to 62.7% Weighted average anticipated net credit losses NM 8.7 % 49.0 % Weighted average life 0.0 to 28.6 years 5.3 to 8.6 years 0.9 to 11.9 years December 31, 2016 Non-agency-sponsored mortgages (1) U.S. agency- Senior Subordinated Discount rate 0.7% to 28.2% 0.0% to 8.1% 5.1% to 26.4% Weighted average discount rate 9.0 % 2.1 % 13.1 % Constant prepayment rate 6.8% to 22.8% 4.2% to 14.7% 0.5% to 37.5% Weighted average constant prepayment rate 10.2 % 11.0 % 10.8 % Anticipated net credit losses (2) NM 0.5% to 85.6% 8.0% to 63.7% Weighted average anticipated net credit losses NM 31.4 % 48.3 % Weighted average life 0.2 to 28.8 years 5.0 to 8.5 years 1.2 to 12.1 years (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. (2) Anticipated net credit losses represent estimated loss severity associated with defaulted mortgage loans underlying the mortgage securitizations disclosed above. Anticipated net credit losses, in this instance, do not represent total credit losses incurred to date, nor do they represent credit losses expected on retained interests in mortgage securitizations. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees.
Schedule of key assumptions used to value retained interests and sensitivity of adverse changes of 10% and 20%, mortgage securitizations	March 31, 2017 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 1,211 $ 30 $ 168 Discount rates Adverse change of 10% $ (42 ) $ (8 ) $ (8 ) Adverse change of 20% (80 ) (16 ) (15 ) Constant prepayment rate Adverse change of 10% (33 ) (2 ) (3 ) Adverse change of 20% (69 ) (3 ) (7 ) Anticipated net credit losses Adverse change of 10% NM (7 ) (1 ) Adverse change of 20% NM (14 ) (2 ) December 31, 2016 Non-agency-sponsored mortgages (1) In millions of dollars U.S. agency- sponsored mortgages Senior interests Subordinated interests Carrying value of retained interests $ 2,258 $ 26 $ 161 Discount rates Adverse change of 10% $ (71 ) $ (7 ) $ (8 ) Adverse change of 20% (138 ) (14 ) (16 ) Constant prepayment rate Adverse change of 10% (80 ) (2 ) (4 ) Adverse change of 20% (160 ) (3 ) (8 ) Anticipated net credit losses Adverse change of 10% NM (7 ) (1 ) Adverse change of 20% NM (14 ) (2 ) (1) Disclosure of non-agency-sponsored mortgages as senior and subordinated interests is indicative of the interests’ position in the capital structure of the securitization. NM Anticipated net credit losses are not meaningful due to U.S. agency guarantees.
Schedule of changes in capitalized MSRs	The following table summarizes the changes in capitalized MSRs: In millions of dollars 2017 2016 Balance, beginning of year $ 1,564 $ 1,781 Originations 35 33 Changes in fair value of MSRs due to changes in inputs and assumptions 67 (225 ) Other changes (1) (53 ) (79 ) Sale of MSRs (2) (1,046 ) 14 Balance, as of March 31 $ 567 $ 1,524 (1) Represents changes due to customer payments and passage of time. (2) See Note 2 to the Consolidated Financial Statements for more information on the exit of the U.S. mortgage servicing operations and sale of MSRs. 2016 amount includes sales of credit challenged MSRs for which Citi paid the new servicer.
Schedule of fees received on servicing previously securitized mortgages	The Company receives fees during the course of servicing previously securitized mortgages. The amounts of these fees were as follows: In millions of dollars 2017 2016 Servicing fees $ 106 $ 128 Late fees 3 4 Ancillary fees 4 5 Total MSR fees $ 113 $ 137
Schedule of cash flow information, collateralized loan obligations	The following table summarizes selected cash flow information related to Citigroup CLOs: In billions of dollars Mar. 31, 2017 Mar. 31, 2016 Proceeds from new securitizations $ 0.3 $ —
Schedule of key assumptions for measuring fair value of retained interests at the date of sale or securitization of CDOs and CLOs	The key assumptions used to value retained interests in CLOs, and the sensitivity of the fair value to adverse changes of 10% and 20% are set forth in the tables below: Mar. 31, 2017 Dec. 31, 2016 Discount rate 1.1% to 1.7% 1.3% to 1.7%
Schedule of sensitivity of adverse changes of 10% and 20% to discount rate, CDOs and CLOs	In millions of dollars Mar. 31, 2017 Dec. 31, 2016 Carrying value of retained interests $ 4,259 $ 4,261 Discount rates Adverse change of 10% $ (28 ) $ (30 ) Adverse change of 20% (55 ) (62 )
Schedule of asset-based financing	The primary types of Citi’s asset-based financings, total assets of the unconsolidated VIEs with significant involvement, and Citi’s maximum exposure to loss are shown below. For Citi to realize the maximum loss, the VIE (borrower) would have to default with no recovery from the assets held by the VIE. March 31, 2017 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,194 $ 2,164 Corporate loans 3,376 2,183 Hedge funds and equities 417 57 Airplanes, ships and other assets 38,210 16,809 Total $ 50,197 $ 21,213 December 31, 2016 In millions of dollars Total unconsolidated VIE assets Maximum exposure to unconsolidated VIEs Type Commercial and other real estate $ 8,784 $ 2,368 Corporate loans 4,051 2,684 Hedge funds and equities 370 54 Airplanes, ships and other assets 39,230 16,837 Total $ 52,435 $ 21,943

DERIVATIVES ACTIVITIES (Tables)

DERIVATIVES ACTIVITIES (Tables)	3 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative notionals	Information pertaining to Citigroup’s derivative activities, based on notional amounts is presented in the table below. Derivative notional amounts are reference amounts from which contractual payments are derived and do not represent a complete and accurate measure of Citi’s exposure to derivative transactions. Rather, Citi’s derivative exposure arises primarily from market fluctuations (i.e., market risk), counterparty failure (i.e., credit risk) and/or periods of high volatility or financial stress (i.e., liquidity risk), as well as any market valuation adjustments that may be required on the transactions. Moreover, notional amounts do not reflect the netting of offsetting trades. For example, if Citi enters into a receive-fixed interest rate swap with $100 million notional, and offsets this risk with an identical but opposite pay-fixed position with a different counterparty, $200 million in derivative notionals is reported, although these offsetting positions may result in de minimis overall market risk. Aggregate derivative notional amounts can fluctuate from period to period in the normal course of business based on Citi’s market share, levels of client activity and other factors. Derivative Notionals Hedging instruments under ASC 815 (1)(2) Other derivative instruments Trading derivatives Management hedges (3) In millions of dollars March 31, December 31, March 31, December 31, March 31, December 31, Interest rate contracts Swaps $ 198,753 $ 151,331 $ 20,669,239 $ 19,145,250 $ 29,447 $ 47,324 Futures and forwards 97 97 8,341,434 6,864,276 10,143 30,834 Written options — — 3,645,213 2,921,070 3,288 4,759 Purchased options — — 3,501,503 2,768,528 3,900 7,320 Total interest rate contract notionals $ 198,850 $ 151,428 $ 36,157,389 $ 31,699,124 $ 46,778 $ 90,237 Foreign exchange contracts Swaps $ 36,928 $ 19,042 $ 6,548,915 $ 5,492,145 $ 21,420 $ 22,676 Futures, forwards and spot 38,220 56,964 4,175,350 3,251,132 2,333 3,419 Written options 1,172 — 1,299,018 1,194,325 — — Purchased options 2,596 — 1,308,291 1,215,961 — — Total foreign exchange contract notionals $ 78,916 $ 76,006 $ 13,331,574 $ 11,153,563 $ 23,753 $ 26,095 Equity contracts Swaps $ — $ — $ 204,137 $ 192,366 $ — $ — Futures and forwards — — 42,926 37,557 — — Written options — — 372,759 304,579 — — Purchased options — — 350,655 266,070 — — Total equity contract notionals $ — $ — $ 970,477 $ 800,572 $ — $ — Commodity and other contracts Swaps $ — $ — $ 67,942 $ 70,774 $ — $ — Futures and forwards 155 182 151,844 142,530 — — Written options — — 74,668 74,627 — — Purchased options — — 70,529 69,629 — — Total commodity and other contract notionals $ 155 $ 182 $ 364,983 $ 357,560 $ — $ — Credit derivatives (4) Protection sold $ — $ — $ 876,791 $ 859,420 $ — $ — Protection purchased — — 895,380 883,003 17,226 19,470 Total credit derivatives $ — $ — $ 1,772,171 $ 1,742,423 $ 17,226 $ 19,470 Total derivative notionals $ 277,921 $ 227,616 $ 52,596,594 $ 45,753,242 $ 87,757 $ 135,802 (1) The notional amounts presented in this table do not include hedge accounting relationships under ASC 815 where Citigroup is hedging the foreign currency risk of a net investment in a foreign operation by issuing a foreign-currency-denominated debt instrument. The notional amount of such debt was $1,815 million and $1,825 million at March 31, 2017 and December 31, 2016 , respectively. (2) Derivatives in hedge accounting relationships accounted for under ASC 815 are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (3) Management hedges represent derivative instruments used to mitigate certain economic risks, but for which hedge accounting is not applied. These derivatives are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities on the Consolidated Balance Sheet. (4) Credit derivatives are arrangements designed to allow one party (protection buyer) to transfer the credit risk of a “reference asset” to another party (protection seller). These arrangements allow a protection seller to assume the credit risk associated with the reference asset without directly purchasing that asset. The Company enters into credit derivative positions for purposes such as risk management, yield enhancement, reduction of credit concentrations and diversification of overall risk.
Derivative mark-to-market (MTM) receivables/payables	The following tables present the gross and net fair values of the Company’s derivative transactions and the related offsetting amounts as of March 31, 2017 and December 31, 2016 . Gross positive fair values are offset against gross negative fair values by counterparty pursuant to enforceable master netting agreements. Under ASC 815-10-45, payables and receivables in respect of cash collateral received from or paid to a given counterparty pursuant to a credit support annex are included in the offsetting amount if a legal opinion supporting the enforceability of netting and collateral rights has been obtained. GAAP does not permit similar offsetting for security collateral. In addition, the table for March 31, 2017 reflects a rule change adopted by a clearing organization that became effective January 3, 2017. Under this rule change, variation margin exchanged on certain interest rate and credit derivative contracts is legally characterized and accounted for as settlement of the related derivative fair value, and not as collateral (whereby the counterparties would record a related collateral payable or receivable). As a result, the table for March 31, 2017 reflects a reduction in approximately $20 billion of gross derivative assets and gross derivative liabilities due to the accounting treatment of variation margin payments as settlement for derivatives with this clearing organization that are subject to the rule change. There is no change to the consolidated balance sheet reporting for the affected items. The tables also present amounts that are not permitted to be offset, such as security collateral or cash collateral posted at third-party custodians, but which would be eligible for offsetting to the extent an event of default occurred and a legal opinion supporting enforceability of the netting and collateral rights has been obtained. Derivative Mark-to-Market (MTM) Receivables/Payables In millions of dollars at March 31, 2017 Derivatives classified in Trading account assets / liabilities (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 645 $ 143 $ 1,308 $ 34 Cleared 3,925 2,175 53 62 Interest rate contracts $ 4,570 $ 2,318 $ 1,361 $ 96 Over-the-counter $ 1,315 $ 923 $ 232 $ 236 Foreign exchange contracts $ 1,315 $ 923 $ 232 $ 236 Total derivatives instruments designated as ASC 815 hedges $ 5,885 $ 3,241 $ 1,593 $ 332 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 222,212 $ 203,860 $ 64 $ — Cleared 86,795 94,086 119 164 Exchange traded 150 85 — — Interest rate contracts $ 309,157 $ 298,031 $ 183 $ 164 Over-the-counter $ 122,726 $ 126,685 $ — $ 59 Cleared 1,170 1,042 — — Exchange traded 25 17 — — Foreign exchange contracts $ 123,921 $ 127,744 $ — $ 59 Over-the-counter $ 16,494 $ 20,844 $ — $ — Cleared 19 27 — — Exchange traded 8,123 7,819 — — Equity contracts $ 24,636 $ 28,690 $ — $ — Over-the-counter $ 10,807 $ 12,647 $ — $ — Exchange traded 642 665 — — Commodity and other contracts $ 11,449 $ 13,312 $ — $ — Over-the-counter $ 16,987 $ 17,770 $ 46 $ 87 Cleared 6,335 6,916 26 325 Credit derivatives (4) $ 23,322 $ 24,686 $ 72 $ 412 Total derivatives instruments not designated as ASC 815 hedges $ 492,485 $ 492,463 $ 255 $ 635 Total derivatives $ 498,370 $ 495,704 $ 1,848 $ 967 Cash collateral paid/received (5)(6) $ 10,436 $ 13,961 $ 5 $ 15 Less: Netting agreements (7) (416,229 ) (416,229 ) — — Less: Netting cash collateral received/paid (8) (36,198 ) (40,577 ) (940 ) (51 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 56,379 $ 52,859 $ 913 $ 931 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (653 ) $ (13 ) $ — $ — Less: Non-cash collateral received/paid (10,239 ) (8,635 ) (506 ) — Total net receivables/payables (9) $ 45,487 $ 44,211 $ 407 $ 931 (1) The trading derivatives fair values are presented in Note 20 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $6,312 million related to protection purchased and $17,010 million related to protection sold as of March 31, 2017 . The credit derivatives trading liabilities comprise $18,467 million related to protection purchased and $6,219 million related to protection sold as of March 31, 2017 . (5) For the trading account assets/liabilities, reflects the net amount of the $51,013 million and $50,159 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $40,577 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $36,198 million was used to offset trading derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $56 million of gross cash collateral paid, of which $51 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $955 million of gross cash collateral received, of which $940 million is netted against OTC non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $315 billion , $93 billion and $8 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $7 billion of derivative asset and $11 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively. In millions of dollars at December 31, 2016 Derivatives classified in Trading account assets / liabilities (1)(2)(3) Derivatives classified in Other assets / liabilities (2)(3) Derivatives instruments designated as ASC 815 hedges Assets Liabilities Assets Liabilities Over-the-counter $ 716 $ 171 $ 1,927 $ 22 Cleared 3,530 2,154 47 82 Interest rate contracts $ 4,246 $ 2,325 $ 1,974 $ 104 Over-the-counter $ 2,494 $ 393 $ 747 $ 645 Foreign exchange contracts $ 2,494 $ 393 $ 747 $ 645 Total derivatives instruments designated as ASC 815 hedges $ 6,740 $ 2,718 $ 2,721 $ 749 Derivatives instruments not designated as ASC 815 hedges Over-the-counter $ 244,072 $ 221,534 $ 225 $ 5 Cleared 120,920 130,855 240 349 Exchange traded 87 47 — — Interest rate contracts $ 365,079 $ 352,436 $ 465 $ 354 Over-the-counter $ 182,659 $ 186,867 $ — $ 60 Cleared 482 470 — — Exchange traded 27 31 — — Foreign exchange contracts $ 183,168 $ 187,368 $ — $ 60 Over-the-counter $ 15,625 $ 19,119 $ — $ — Cleared 1 21 — — Exchange traded 8,484 7,376 — — Equity contracts $ 24,110 $ 26,516 $ — $ — Over-the-counter $ 13,046 $ 14,234 $ — $ — Exchange traded 719 798 — — Commodity and other contracts $ 13,765 $ 15,032 $ — $ — Over-the-counter $ 19,033 $ 19,563 $ 159 $ 78 Cleared 5,582 5,874 47 310 Credit derivatives (4) $ 24,615 $ 25,437 $ 206 $ 388 Total derivatives instruments not designated as ASC 815 hedges $ 610,737 $ 606,789 $ 671 $ 802 Total derivatives $ 617,477 $ 609,507 $ 3,392 $ 1,551 Cash collateral paid/received (5)(6) $ 11,188 $ 15,731 $ 8 $ 1 Less: Netting agreements (7) (519,000 ) (519,000 ) — — Less: Netting cash collateral received/paid (8) (45,912 ) (49,811 ) (1,345 ) (53 ) Net receivables/payables included on the Consolidated Balance Sheet (9) $ 63,753 $ 56,427 $ 2,055 $ 1,499 Additional amounts subject to an enforceable master netting agreement, but not offset on the Consolidated Balance Sheet Less: Cash collateral received/paid $ (819 ) $ (19 ) $ — $ — Less: Non-cash collateral received/paid (11,767 ) (5,883 ) (530 ) — Total net receivables/payables (9) $ 51,167 $ 50,525 $ 1,525 $ 1,499 (1) The trading derivatives fair values are presented in Note 20 to the Consolidated Financial Statements. (2) Derivative mark-to-market receivables/payables related to management hedges are recorded in either Other assets/Other liabilities or Trading account assets/Trading account liabilities . (3) Over-the-counter (OTC) derivatives are derivatives executed and settled bilaterally with counterparties without the use of an organized exchange or central clearing house. Cleared derivatives include derivatives executed bilaterally with a counterparty in the OTC market, but then novated to a central clearing house, whereby the central clearing house becomes the counterparty to both of the original counterparties. Exchange traded derivatives include derivatives executed directly on an organized exchange that provides pre-trade price transparency. (4) The credit derivatives trading assets comprise $8,871 million related to protection purchased and $15,744 million related to protection sold as of December 31, 2016 . The credit derivatives trading liabilities comprise $16,722 million related to protection purchased and $8,715 million related to protection sold as of December 31, 2016 . (5) For the trading account assets/liabilities, reflects the net amount of the $60,999 million and $61,643 million of gross cash collateral paid and received, respectively. Of the gross cash collateral paid, $49,811 million was used to offset trading derivative liabilities and, of the gross cash collateral received, $45,912 million was used to offset trading derivative assets. (6) For cash collateral paid with respect to non-trading derivative assets, reflects the net amount of $61 million of gross cash collateral paid, of which $53 million is netted against non-trading derivative positions within Other liabilities . For cash collateral received with respect to non-trading derivative liabilities, reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million is netted against OTC non-trading derivative positions within Other assets . (7) Represents the netting of derivative receivable and payable balances with the same counterparty under enforceable netting agreements. Approximately $383 billion , $128 billion and $8 billion of the netting against trading account asset/liability balances is attributable to each of the OTC, cleared and exchange-traded derivatives, respectively. (8) Represents the netting of cash collateral paid and received by counterparty under enforceable credit support agreements. Substantially all cash collateral received and paid is netted against OTC derivative assets and liabilities, respectively. (9) The net receivables/payables include approximately $7 billion of derivative asset and $9 billion of derivative liability fair values not subject to enforceable master netting agreements, respectively.
Schedule of gains (losses) on derivatives not designated in a qualifying hedging relationship recognized in Other revenue and gains (losses) on fair value hedges	The amounts recognized in Other revenue in the Consolidated Statement of Income related to derivatives not designated in a qualifying hedging relationship are shown below. The table below does not include any offsetting gains/losses on the economically hedged items to the extent such amounts are also recorded in Other revenue . Gains (losses) included in Other revenue Three months ended March 31, In millions of dollars 2017 2016 Interest rate contracts $ (45 ) $ 15 Foreign exchange 3 4 Credit derivatives (263 ) (213 ) Total Citigroup $ (305 ) $ (194 ) The following table summarizes the gains (losses) on the Company’s fair value hedges: Gains (losses) on fair value hedges (1) Three months ended March 31, In millions of dollars 2017 2016 Gain (loss) on the derivatives in designated and qualifying fair value hedges Interest rate contracts $ (305 ) $ 2,115 Foreign exchange contracts (82 ) (1,361 ) Commodity contracts 2 349 Total gain (loss) on the derivatives in designated and qualifying fair value hedges $ (385 ) $ 1,103 Gain (loss) on the hedged item in designated and qualifying fair value hedges Interest rate hedges $ 296 $ (2,090 ) Foreign exchange hedges 196 1,307 Commodity hedges (1 ) (344 ) Total gain (loss) on the hedged item in designated and qualifying fair value hedges $ 491 $ (1,127 ) Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges Interest rate hedges $ (10 ) $ 27 Foreign exchange hedges 62 (75 ) Total hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges $ 52 $ (48 ) Net gain (loss) excluded from assessment of the effectiveness of fair value hedges Interest rate contracts $ 1 $ (2 ) Foreign exchange contracts (2) 52 21 Commodity hedges (2) 1 5 Total net gain (loss) excluded from assessment of the effectiveness of fair value hedges $ 54 $ 24 (1) Amounts are included in Other revenue on the Consolidated Statement of Income. The accrued interest income on fair value hedges is recorded in Net interest revenue and is excluded from this table. (2) Amounts relate to the premium associated with forward contracts (differential between spot and contractual forward rates). These amounts are excluded from the assessment of hedge effectiveness and are reflected directly in earnings.
Schedule of pretax change in accumulated other comprehensive income (loss) from cash flow hedges	The pretax change in AOCI from cash flow hedges is presented below: Three months ended March 31, In millions of dollars 2017 2016 Effective portion of cash flow hedges included in AOCI Interest rate contracts $ 41 $ 415 Foreign exchange contracts — 24 Total effective portion of cash flow hedges included in AOCI $ 41 $ 439 Effective portion of cash flow hedges reclassified from AOCI to earnings Interest rate contracts $ 44 $ (16 ) Foreign exchange contracts (3 ) (26 ) Total effective portion of cash flow hedges reclassified from AOCI to earnings (1) $ 41 $ (42 ) (1) Included primarily in Other revenue and Net interest revenue on the Consolidated Income Statement.
Schedule of key characteristics of credit derivative portfolio	The following tables summarize the key characteristics of Citi’s credit derivatives portfolio by counterparty and derivative form: Fair values Notionals In millions of dollars at March 31, 2017 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 10,428 $ 9,483 $ 383,466 $ 393,864 Broker-dealers 3,297 3,587 107,767 116,589 Non-financial 80 187 3,164 1,430 Insurance and other financial institutions 9,589 11,841 418,209 364,908 Total by industry/counterparty $ 23,394 $ 25,098 $ 912,606 $ 876,791 By instrument Credit default swaps and options $ 23,145 $ 23,096 $ 889,829 $ 868,748 Total return swaps and other 249 2,002 22,777 8,043 Total by instrument $ 23,394 $ 25,098 $ 912,606 $ 876,791 By rating Investment grade $ 9,951 $ 10,142 $ 691,002 $ 669,241 Non-investment grade 13,443 14,956 221,604 207,550 Total by rating $ 23,394 $ 25,098 $ 912,606 $ 876,791 By maturity Within 1 year $ 3,008 $ 4,108 $ 304,227 $ 296,731 From 1 to 5 years 16,894 17,187 532,809 511,054 After 5 years 3,492 3,803 75,570 69,006 Total by maturity $ 23,394 $ 25,098 $ 912,606 $ 876,791 (1) The fair value amount receivable is composed of $ 6,384 million under protection purchased and $ 17,010 million under protection sold. (2) The fair value amount payable is composed of $ 18,879 million under protection purchased and $ 6,219 million under protection sold. Fair values Notionals In millions of dollars at December 31, 2016 Receivable (1) Payable (2) Protection Protection By industry/counterparty Banks $ 11,895 $ 10,930 $ 407,992 $ 414,720 Broker-dealers 3,536 3,952 115,013 119,810 Non-financial 82 99 4,014 2,061 Insurance and other financial institutions 9,308 10,844 375,454 322,829 Total by industry/counterparty $ 24,821 $ 25,825 $ 902,473 $ 859,420 By instrument Credit default swaps and options $ 24,502 $ 24,631 $ 883,719 $ 852,900 Total return swaps and other 319 1,194 18,754 6,520 Total by instrument $ 24,821 $ 25,825 $ 902,473 $ 859,420 By rating Investment grade $ 9,605 $ 9,995 $ 675,138 $ 648,247 Non-investment grade 15,216 15,830 227,335 211,173 Total by rating $ 24,821 $ 25,825 $ 902,473 $ 859,420 By maturity Within 1 year $ 4,113 $ 4,841 $ 293,059 $ 287,262 From 1 to 5 years 17,735 17,986 551,155 523,371 After 5 years 2,973 2,998 58,259 48,787 Total by maturity $ 24,821 $ 25,825 $ 902,473 $ 859,420 (1) The fair value amount receivable is composed of $ 9,077 million under protection purchased and $ 15,744 million under protection sold. (2) The fair value amount payable is composed of $ 17,110 million under protection purchased and $ 8,715 million under protection sold.

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Schedule of CVA and FVA applied to fair value of derivative instruments	The table below summarizes the credit valuation adjustments (CVA) and funding valuation adjustments (FVA) applied to the fair value of derivative instruments at March 31, 2017 and December 31, 2016 : Credit and funding valuation adjustments contra-liability (contra-asset) In millions of dollars March 31, December 31, Counterparty CVA $ (1,316 ) $ (1,488 ) Asset FVA (444 ) (536 ) Citigroup (own-credit) CVA 377 459 Liability FVA 52 62 Total CVA—derivative instruments (1) $ (1,331 ) $ (1,503 ) (1) FVA is included with CVA for presentation purposes.
Schedule of pretax gains (losses) related to changes in CVA, FVA, and DVA	The table below summarizes pretax gains (losses) related to changes in CVA on derivative instruments, net of hedges, FVA on derivatives and debt valuation adjustments (DVA) on Citi’s own fair value option (FVO) liabilities for the periods indicated: Credit/funding/debt valuation adjustments gain (loss) Three months ended March 31, In millions of dollars 2017 2016 Counterparty CVA $ 90 $ (108 ) Asset FVA 92 (80 ) Own-credit CVA (72 ) 135 Liability FVA (10 ) 29 Total CVA—derivative instruments $ 100 $ (24 ) DVA related to own FVO liabilities (1) $ (95 ) $ 307 Total CVA and DVA (2) $ 5 $ 283 (1) See Note 1 to the Consolidated Financial Statements. (2) FVA is included with CVA for presentation purposes.
Items measured at fair value on a recurring basis	The following tables present for each of the fair value hierarchy levels the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2017 and December 31, 2016 . The Company may hedge positions that have been classified in the Level 3 category with other financial instruments (hedging instruments) that may be classified as Level 3, but also with financial instruments classified as Level 1 or Level 2 of the fair value hierarchy. The effects of these hedges are presented gross in the following tables: Fair Value Levels In millions of dollars at March 31, 2017 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 174,962 $ 1,187 $ 176,149 $ (38,789 ) $ 137,360 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 21,410 271 21,681 — 21,681 Residential — 289 368 657 — 657 Commercial — 1,052 266 1,318 — 1,318 Total trading mortgage-backed securities $ — $ 22,751 $ 905 $ 23,656 $ — $ 23,656 U.S. Treasury and federal agency securities $ 18,757 $ 3,511 $ 1 $ 22,269 $ — $ 22,269 State and municipal — 3,086 270 3,356 — 3,356 Foreign government 37,588 21,152 126 58,866 — 58,866 Corporate 240 16,011 296 16,547 — 16,547 Equity securities 43,108 5,468 110 48,686 — 48,686 Asset-backed securities — 1,536 1,941 3,477 — 3,477 Other trading assets (3) 8 9,771 1,888 11,667 — 11,667 Total trading non-derivative assets $ 99,701 $ 83,286 $ 5,537 $ 188,524 $ — $ 188,524 Trading derivatives Interest rate contracts $ 17 $ 311,584 $ 2,126 $ 313,727 Foreign exchange contracts 18 124,740 478 125,236 Equity contracts 1,815 22,196 625 24,636 Commodity contracts 250 10,647 552 11,449 Credit derivatives — 21,751 1,571 23,322 Total trading derivatives $ 2,100 $ 490,918 $ 5,352 $ 498,370 Cash collateral paid (4) $ 10,436 Netting agreements $ (416,229 ) Netting of cash collateral received (36,198 ) Total trading derivatives $ 2,100 $ 490,918 $ 5,352 $ 508,806 $ (452,427 ) $ 56,379 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 35,648 $ 55 $ 35,703 $ — $ 35,703 Residential — 3,474 — 3,474 — 3,474 Commercial — 360 — 360 — 360 Total investment mortgage-backed securities $ — $ 39,482 $ 55 $ 39,537 $ — $ 39,537 U.S. Treasury and federal agency securities $ 106,915 $ 10,731 $ 1 $ 117,647 $ — $ 117,647 State and municipal — 8,392 1,233 9,625 — 9,625 Foreign government 56,398 43,497 235 100,130 — 100,130 Corporate 1,807 13,733 339 15,879 — 15,879 Equity securities 317 65 9 391 — 391 Asset-backed securities — 5,811 712 6,523 — 6,523 Other debt securities — 550 — 550 — 550 Non-marketable equity securities (5) — 31 1,082 1,113 — 1,113 Total investments $ 165,437 $ 122,292 $ 3,666 $ 291,395 $ — $ 291,395 Table continues on the next page. In millions of dollars at March 31, 2017 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 3,455 $ 580 $ 4,035 $ — $ 4,035 Mortgage servicing rights — — 567 567 — 567 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 11,750 $ 6,439 $ 27 $ 18,216 Cash collateral paid (6) 5 Netting of cash collateral received $ (940 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 11,750 $ 6,439 $ 27 $ 18,221 $ (940 ) $ 17,281 Total assets $ 278,988 $ 881,352 $ 16,916 $ 1,187,697 $ (492,156 ) $ 695,541 Total as a percentage of gross assets (7) 23.7 % 74.9 % 1.4 % Liabilities Interest-bearing deposits $ — $ 1,005 $ 302 $ 1,307 $ — $ 1,307 Federal funds purchased and securities loaned or sold under agreements to repurchase — 78,919 809 79,728 (38,789 ) 40,939 Trading account liabilities Securities sold, not yet purchased 80,154 7,302 1,151 88,607 — 88,607 Other trading liabilities — 2,605 — 2,605 — 2,605 Total trading liabilities $ 80,154 $ 9,907 $ 1,151 $ 91,212 $ — $ 91,212 Trading derivatives Interest rate contracts $ 5 $ 297,445 $ 2,899 $ 300,349 Foreign exchange contracts 8 128,229 430 128,667 Equity contracts 1,675 24,866 2,149 28,690 Commodity contracts 155 10,531 2,626 13,312 Credit derivatives — 21,992 2,694 24,686 Total trading derivatives $ 1,843 $ 483,063 $ 10,798 $ 495,704 Cash collateral received (8) $ 13,961 Netting agreements $ (416,229 ) Netting of cash collateral paid (40,577 ) Total trading derivatives $ 1,843 $ 483,063 $ 10,798 $ 509,665 $ (456,806 ) $ 52,859 Short-term borrowings $ — $ 3,413 $ 60 $ 3,473 $ — $ 3,473 Long-term debt — 17,350 10,176 27,526 — 27,526 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 11,750 $ 963 $ 4 $ 12,717 Cash collateral received (9) 15 Netting of cash collateral paid $ (51 ) Total non-trading derivatives and other financial liabilities measured on a recurring basis $ 11,750 $ 963 $ 4 $ 12,732 $ (51 ) $ 12,681 Total liabilities $ 93,747 $ 594,620 $ 23,300 $ 725,643 $ (495,646 ) $ 229,997 Total as a percentage of gross liabilities (7) 13.2 % 83.6 % 3.3 % (1) For the three months ended March 31, 2017 , the Company transferred assets of approximately $0.9 billion from Level 1 to Level 2, primarily related to foreign government securities and equity securities not traded in active markets. During the three months ended March 31, 2017 , the Company transferred assets of approximately $1.4 billion from Level 2 to Level 1, primarily related to foreign government bonds traded with sufficient frequency to constitute an active market. During the three months ended March 31, 2017 , the Company transferred liabilities of approximately $0.1 billion from Level 1 to Level 2. During the three months ended March 31, 2017 , the Company transferred liabilities of approximately $0.1 billion from Level 2 to Level 1. (2) Represents netting of: (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Includes positions related to investments in unallocated precious metals, as discussed in Note 21 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (4) Reflects the net amount of $51,013 million gross cash collateral paid, of which $40,577 million was used to offset trading derivative liabilities. (5) Amounts exclude $0.4 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (6) Reflects the net amount of $56 million of gross cash collateral paid, of which $ 51 million was used to offset non-trading derivative liabilities. (7) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (8) Reflects the net amount $50,159 million of gross cash collateral received, of which $36,198 million was used to offset trading derivative assets. (9) Reflects the net amount of $955 million of gross cash collateral received, of which $940 million was used to offset non-trading derivative assets. Fair Value Levels In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ — $ 172,394 $ 1,496 $ 173,890 $ (40,686 ) $ 133,204 Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed — 22,718 176 22,894 — 22,894 Residential — 291 399 690 — 690 Commercial — 1,000 206 1,206 — 1,206 Total trading mortgage-backed securities $ — $ 24,009 $ 781 $ 24,790 $ — $ 24,790 U.S. Treasury and federal agency securities $ 17,756 $ 3,423 $ 1 $ 21,180 $ — $ 21,180 State and municipal — 3,780 296 4,076 — 4,076 Foreign government 36,852 12,804 40 49,696 — 49,696 Corporate 424 14,199 324 14,947 — 14,947 Equity securities 45,331 4,985 127 50,443 — 50,443 Asset-backed securities — 892 1,868 2,760 — 2,760 Other trading assets (3) 2 9,464 2,814 12,280 — 12,280 Total trading non-derivative assets $ 100,365 $ 73,556 $ 6,251 $ 180,172 $ — $ 180,172 Trading derivatives Interest rate contracts $ 105 $ 366,995 $ 2,225 $ 369,325 Foreign exchange contracts 53 184,776 833 185,662 Equity contracts 2,306 21,209 595 24,110 Commodity contracts 261 12,999 505 13,765 Credit derivatives — 23,021 1,594 24,615 Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 617,477 Cash collateral paid (4) $ 11,188 Netting agreements $ (519,000 ) Netting of cash collateral received (45,912 ) Total trading derivatives $ 2,725 $ 609,000 $ 5,752 $ 628,665 $ (564,912 ) $ 63,753 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ — $ 38,304 $ 101 $ 38,405 $ — $ 38,405 Residential — 3,860 50 3,910 — 3,910 Commercial — 358 — 358 — 358 Total investment mortgage-backed securities $ — $ 42,522 $ 151 $ 42,673 $ — $ 42,673 U.S. Treasury and federal agency securities $ 112,916 $ 10,753 $ 2 $ 123,671 $ — $ 123,671 State and municipal — 8,909 1,211 10,120 — 10,120 Foreign government 54,028 43,934 186 98,148 — 98,148 Corporate 3,215 13,598 311 17,124 — 17,124 Equity securities 336 46 9 391 — 391 Asset-backed securities — 6,134 660 6,794 — 6,794 Other debt securities — 503 — 503 — 503 Non-marketable equity securities (5) — 35 1,331 1,366 — 1,366 Total investments $ 170,495 $ 126,434 $ 3,861 $ 300,790 $ — $ 300,790 Table continues on the next page. In millions of dollars at December 31, 2016 Level 1 (1) Level 2 (1) Level 3 Gross Netting (2) Net Loans $ — $ 2,918 $ 568 $ 3,486 $ — $ 3,486 Mortgage servicing rights — — 1,564 1,564 — 1,564 Non-trading derivatives and other financial assets measured on a recurring basis, gross $ 9,300 $ 7,732 $ 34 $ 17,066 Cash collateral paid (6) 8 Netting of cash collateral received $ (1,345 ) Non-trading derivatives and other financial assets measured on a recurring basis $ 9,300 $ 7,732 $ 34 $ 17,074 $ (1,345 ) $ 15,729 Total assets $ 282,885 $ 992,034 $ 19,526 $ 1,305,641 $ (606,943 ) $ 698,698 Total as a percentage of gross assets (7) 21.9 % 76.6 % 1.5 % Liabilities Interest-bearing deposits $ — $ 919 $ 293 $ 1,212 $ — $ 1,212 Federal funds purchased and securities loaned or sold under agreements to repurchase — 73,500 849 74,349 (40,686 ) 33,663 Trading account liabilities Securities sold, not yet purchased 73,782 5,831 1,177 80,790 — 80,790 Other trading liabilities — 1,827 1 1,828 — 1,828 Total trading liabilities $ 73,782 $ 7,658 $ 1,178 $ 82,618 $ — $ 82,618 Trading account derivatives Interest rate contracts $ 107 $ 351,766 $ 2,888 $ 354,761 Foreign exchange contracts 13 187,328 420 187,761 Equity contracts 2,245 22,119 2,152 26,516 Commodity contracts 196 12,386 2,450 15,032 Credit derivatives — 22,842 2,595 25,437 Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 609,507 Cash collateral received (8) $ 15,731 Netting agreements $ (519,000 ) Netting of cash collateral paid (49,811 ) Total trading derivatives $ 2,561 $ 596,441 $ 10,505 $ 625,238 $ (568,811 ) $ 56,427 Short-term borrowings $ — $ 2,658 $ 42 $ 2,700 $ — $ 2,700 Long-term debt — 16,510 9,744 26,254 — 26,254 Non-trading derivatives and other financial liabilities measured on a recurring basis, gross $ 9,300 $ 1,540 $ 8 $ 10,848 Cash collateral received (9) 1 Netting of cash collateral paid $ (53 ) Non-trading derivatives and other financial liabilities measured on a recurring basis $ 9,300 $ 1,540 $ 8 $ 10,849 $ (53 ) $ 10,796 Total liabilities $ 85,643 $ 699,226 $ 22,619 $ 823,220 $ (609,550 ) $ 213,670 Total as a percentage of gross liabilities (7) 10.6 % 86.6 % 2.8 % (1) In 2016, the Company transferred assets of approximately $2.6 billion from Level 1 to Level 2, primarily related to foreign government securities and equity securities not traded in active markets. In 2016, the Company transferred assets of approximately $4.0 billion from Level 2 to Level 1, primarily related to foreign government bonds and equity securities traded with sufficient frequency to constitute a liquid market. In 2016, the Company transferred liabilities of approximately $0.4 billion from Level 2 to Level 1. In 2016, the Company transferred liabilities of approximately $0.3 billion from Level 1 to Level 2. (2) Represents netting of: (i) the amounts due under securities purchased under agreements to resell and the amounts owed under securities sold under agreements to repurchase; and (ii) derivative exposures covered by a qualifying master netting agreement and cash collateral offsetting. (3) Includes positions related to investments in unallocated precious metals, as discussed in Note 21 to the Consolidated Financial Statements. Also includes physical commodities accounted for at the lower of cost or fair value and unfunded credit products. (4) Reflects the net amount of $60,999 million of gross cash collateral paid, of which $49,811 million was used to offset trading derivative liabilities. (5) Amounts exclude $ $0.4 billion investments measured at Net Asset Value (NAV) in accordance with ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent). (6) Reflects the net amount of $61 million of gross cash collateral paid, of which $53 million was used to offset non-trading derivative liabilities. (7) Because the amount of the cash collateral paid/received has not been allocated to the Level 1, 2 and 3 subtotals, these percentages are calculated based on total assets and liabilities measured at fair value on a recurring basis, excluding the cash collateral paid/received on derivatives. (8) Reflects the net amount of $61,643 million of gross cash collateral received, of which $45,912 million was used to offset trading derivative assets. (9) Reflects the net amount of $1,346 million of gross cash collateral received, of which $1,345 million was used to offset non-trading derivative assets.
Changes in level 3 fair value category	The hedged items and related hedges are presented gross in the following tables: Level 3 Fair Value Rollforward Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2017 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 $ (56 ) $ — $ — $ (252 ) $ — $ — $ — $ (1 ) $ 1,187 $ 4 Trading non-derivative assets Trading mortgage- backed securities U.S. government-sponsored agency guaranteed 176 5 — 50 (17 ) 161 — (104 ) — 271 — Residential 399 15 — 17 (29 ) 50 — (84 ) — 368 10 Commercial 206 (8 ) — 17 (13 ) 190 — (126 ) — 266 (4 ) Total trading mortgage- backed securities $ 781 $ 12 $ — $ 84 $ (59 ) $ 401 $ — $ (314 ) $ — $ 905 $ 6 U.S. Treasury and federal agency securities $ 1 $ — $ — $ — $ — $ — $ — $ — $ — $ 1 $ — State and municipal 296 2 — 2 (47 ) 81 — (64 ) — 270 2 Foreign government 40 4 — 78 (13 ) 44 — (27 ) — 126 6 Corporate 324 91 — 27 (52 ) 118 — (197 ) (15 ) 296 12 Equity securities 127 15 — 2 (12 ) 7 — (29 ) — 110 2 Asset-backed securities 1,868 160 — 20 (16 ) 391 — (482 ) — 1,941 81 Other trading assets 2,814 (7 ) — 210 (531 ) 287 1 (875 ) (11 ) 1,888 (55 ) Total trading non- derivative assets $ 6,251 $ 277 $ — $ 423 $ (730 ) $ 1,329 $ 1 $ (1,988 ) $ (26 ) $ 5,537 $ 54 Trading derivatives, net (4) Interest rate contracts $ (663 ) $ (37 ) $ — $ (38 ) $ 19 $ 6 $ — $ (113 ) $ 53 $ (773 ) $ (23 ) Foreign exchange contracts 413 (390 ) — 55 (20 ) 34 — (32 ) (12 ) 48 (341 ) Equity contracts (1,557 ) (2 ) — — (16 ) 85 — (24 ) (10 ) (1,524 ) 202 Commodity contracts (1,945 ) (175 ) — 46 (2 ) — — — 2 (2,074 ) (170 ) Credit derivatives (1,001 ) (92 ) — (24 ) (8 ) — — — 2 (1,123 ) (108 ) Total trading derivatives, net (4) $ (4,753 ) $ (696 ) $ — $ 39 $ (27 ) $ 125 $ — $ (169 ) $ 35 $ (5,446 ) $ (440 ) Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2016 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2017 Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 101 $ — $ 2 $ 1 $ (49 ) $ — $ — $ — $ — $ 55 $ 2 Residential 50 — 2 — (47 ) — — (5 ) — — — Commercial — — — — — 8 — (8 ) — — — Total investment mortgage-backed securities $ 151 $ — $ 4 $ 1 $ (96 ) $ 8 $ — $ (13 ) $ — $ 55 $ 2 U.S. Treasury and federal agency securities $ 2 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ 1 $ — State and municipal 1,211 — 12 37 (30 ) 54 — (51 ) — 1,233 6 Foreign government 186 — 1 2 (18 ) 142 — (78 ) — 235 1 Corporate 311 — 2 59 (4 ) 91 — (120 ) — 339 2 Equity securities 9 — — — — — — — — 9 — Asset-backed securities 660 — 9 17 — 26 — — — 712 3 Other debt securities — — — — — 11 — (11 ) — — — Non-marketable equity securities 1,331 — (94 ) — — 8 — (73 ) (90 ) 1,082 (2 ) Total investments $ 3,861 $ — $ (66 ) $ 116 $ (148 ) $ 340 $ — $ (347 ) $ (90 ) $ 3,666 $ 12 Loans $ 568 $ — $ (4 ) $ 65 $ (16 ) $ 12 $ — $ (43 ) $ (2 ) $ 580 $ 74 Mortgage servicing rights $ 1,564 $ — $ 67 $ — $ — $ — $ 35 $ (1,046 ) $ (53 ) $ 567 $ 83 Other financial assets measured on a recurring basis $ 34 $ — $ (189 ) $ 3 $ (1 ) $ — $ 29 $ 204 $ (53 ) $ 27 $ (191 ) Liabilities Interest-bearing deposits $ 293 $ — $ 11 $ 20 $ — $ — $ — $ — $ — $ 302 $ 25 Federal funds purchased and securities loaned or sold under agreements to repurchase 849 6 — — — — — — (34 ) 809 6 Trading account liabilities Securities sold, not yet purchased 1,177 54 — 11 (14 ) — — 101 (70 ) 1,151 2 Other trading liabilities 1 — — — — — — — (1 ) — — Short-term borrowings 42 (9 ) — — — — 11 — (2 ) 60 22 Long-term debt 9,744 17 — 200 (409 ) — 929 — (271 ) 10,176 116 Other financial liabilities measured on a recurring basis 8 — (2 ) — — (1 ) 1 — (6 ) 4 (2 ) (1) Changes in fair value for available-for-sale investments are recorded in AOCI, unless related to other-than-temporary impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments on the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue on the Consolidated Statement of Income. (3) Represents the amount of total gains or losses for the period, included in earnings (and AOCI for changes in fair value of available-for-sale investments), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at March 31, 2017 . (4) Total Level 3 trading derivative assets and liabilities have been netted in these tables for presentation purposes only. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,337 $ 70 $ — $ — $ — $ 503 $ — $ — $ (1 ) $ 1,909 $ — Trading non-derivative assets Trading mortgage-backed securities U.S. government-sponsored agency guaranteed 744 12 — 335 (220 ) 356 — (191 ) 3 1,039 1 Residential 1,326 49 — 104 (43 ) 211 — (455 ) — 1,192 — Commercial 517 9 — 56 (27 ) 245 — (219 ) — 581 — Total trading mortgage-backed securities $ 2,587 $ 70 $ — $ 495 $ (290 ) $ 812 $ — $ (865 ) $ 3 $ 2,812 $ 1 U.S. Treasury and federal agency securities $ 1 $ — $ — $ 2 $ — $ — $ — $ — $ — $ 3 $ — State and municipal 351 7 — 13 (159 ) 103 — (106 ) — 209 — Foreign government 197 (1 ) — 2 (4 ) 41 — (16 ) — 219 — Corporate 376 12 — 45 (16 ) 169 — (109 ) — 477 2 Equity securities 3,684 (44 ) — 93 (34 ) 79 — (23 ) — 3,755 — Asset-backed securities 2,739 128 — 117 (14 ) 492 — (648 ) — 2,814 — Other trading assets 2,483 (27 ) — 778 (613 ) 283 11 (331 ) (10 ) 2,574 (5 ) Total trading non-derivative assets $ 12,418 $ 145 $ — $ 1,545 $ (1,130 ) $ 1,979 $ 11 $ (2,098 ) $ (7 ) $ 12,863 $ (2 ) Trading derivatives, net (4) Interest rate contracts $ (495 ) $ (508 ) $ — $ 165 $ 90 $ 5 $ — $ (3 ) $ (9 ) $ (755 ) $ (9 ) Foreign exchange contracts 620 (353 ) — 3 30 17 — (39 ) 17 295 2 Equity contracts (800 ) 32 — 75 (144 ) 24 — (59 ) (4 ) (876 ) — Commodity contracts (1,861 ) (142 ) — (52 ) 10 — — — 96 (1,949 ) (1 ) Credit derivatives 307 (515 ) — (81 ) 29 1 — — (62 ) (321 ) (1 ) Total trading derivatives, net (4) $ (2,229 ) $ (1,486 ) $ — $ 110 $ 15 $ 47 $ — $ (101 ) $ 38 $ (3,606 ) $ (9 ) Investments Mortgage-backed securities U.S. government-sponsored agency guaranteed $ 139 $ — $ (31 ) $ 7 $ (39 ) $ 39 $ — $ (3 ) $ (1 ) $ 111 $ — Residential 4 — 1 — — — — (5 ) — — — Commercial 2 — — 3 (2 ) — — — — 3 — Total investment mortgage-backed securities $ 145 $ — $ (30 ) $ 10 $ (41 ) $ 39 $ — $ (8 ) $ (1 ) $ 114 $ — U.S. Treasury and federal agency securities $ 4 $ — $ — $ — $ — $ — $ — $ (1 ) $ — $ 3 $ — State and municipal 2,192 — 35 261 (409 ) 151 — (132 ) — 2,098 — Foreign government 260 — 2 33 — 62 — (182 ) — 175 — Corporate 603 — 14 5 (37 ) 1 — (88 ) — 498 — Equity securities 124 — — 2 — — — — — 126 — Asset-backed securities 596 — (26 ) — (1 ) 132 — — — 701 — Other debt securities — — — — — — — — — — — Non-marketable equity securities 1,135 — (2 ) 38 — 12 — — (18 ) 1,165 — Total investments $ 5,059 $ — $ (7 ) $ 349 $ (488 ) $ 397 $ — $ (411 ) $ (19 ) $ 4,880 $ — Table continues on the next page. Net realized/unrealized Transfers Unrealized (3) In millions of dollars Dec. 31, 2015 Principal Other (1)(2) into out of Purchases Issuances Sales Settlements Mar. 31, 2016 Loans $ 2,166 $ — $ (77 ) $ 89 $ (538 ) $ 359 $ 161 $ (378 ) $ (59 ) $ 1,723 $ 7 Mortgage servicing rights 1,781 — (225 ) — — — 33 14 (79 ) 1,524 57 Other financial assets measured on a recurring basis 180 — 17 3 (3 ) — 63 (120 ) (83 ) 57 (317 ) Liabilities Interest-bearing deposits $ 434 $ — $ (4 ) $ 4 $ (209 ) $ — $ 4 $ — $ (46 ) $ 191 $ — Federal funds purchased and securities loaned or sold under agreements to repurchase 1,247 (25 ) — — — — — 16 (50 ) 1,238 — Trading account liabilities Securities sold, not yet purchased 199 25 — 59 (25 ) — — 36 (126 ) 118 (2 ) Other trading liabilities — — — — — — — — — — — Short-term borrowings 9 (3 ) — 5 (4 ) — 34 — (1 ) 46 (4 ) Long-term debt 6,951 46 — 509 (1,087 ) — 1,440 — (89 ) 7,678 — Other financial liabilities measured on a recurring basis 14 — (8 ) — (4 ) (4 ) 1 — (1 ) 14 (5 ) (1) Changes in fair value of available-for-sale investments are recorded in AOCI, unless related to other-than-temporary impairment, while gains and losses from sales are recorded in Realized gains (losses) from sales of investments on the Consolidated Statement of Income. (2) Unrealized gains (losses) on MSRs are recorded in Other revenue on the Consolidated Statement of Income. (3) Represents the amount of total gains or losses for the period, included in earnings (and AOCI for changes in fair value of available-for-sale investments), attributable to the change in fair value relating to assets and liabilities classified as Level 3 that are still held at March 31, 2016 . (4) Total Level 3 derivative assets and liabilities have been netted in these tables for presentation purposes only.
Significant valuation techniques and most significant unobservable inputs used in Level 3 fair value measurements	The following tables present the valuation techniques covering the majority of Level 3 inventory and the most significant unobservable inputs used in Level 3 fair value measurements. Differences between this table and amounts presented in the Level 3 Fair Value Rollforward table represent individually immaterial items that have been measured using a variety of valuation techniques other than those listed. As of March 31, 2017 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,187 Model-based IR normal volatility 13.87 % 71.61 % 57.55 % Interest rate (0.56 )% 2.25 % (0.39 )% Mortgage-backed securities $ 890 Price-based Price $ 5.78 $ 113.12 $ 70.94 State and municipal, foreign government, corporate and other debt securities $ 3,136 Price-based Price $ 15.00 $ 108.88 $ 92.19 655 Cash flow Credit spread 35 bps 600 bps 236 bps Equity securities (5) $ 73 Model-based Price $ — $ 158.24 $ 7.28 30 Price-based WAL 2.50 years 2.50 years 2.50 years Asset-backed securities $ 2,617 Price-based Price $ 3.35 $ 101.38 $ 72.53 Non-marketable equity $ 527 Price-based Discount to price — % 100.00 % 12.77 % 513 Comparables analysis EBITDA multiples 6.50 x 10.60 x 8.60 x Price-to-book ratio 0.70 % 1.03 % 0.92 % Derivatives—gross (6) Interest rate contracts (gross) $ 4,917 Model-based IR normal volatility 13.87 % 86.04 % 53.37 % Mean reversion 1.00 % 20.00 % 10.50 % Foreign exchange contracts (gross) $ 761 Model-based Foreign exchange (FX) volatility 3.04 % 22.77 % 10.03 % 149 Cash flow Yield 5.62 % 14.50 % 8.49 % IR-FX correlation (27.35 )% 60.00 % 47.42 % IR-IR correlation 40.00 % 47.54 % 40.22 % Credit spread 22 bps 523 bps 217 bps Equity contracts (gross) (7) $ 2,700 Model-based Equity volatility 3.00 % 55.49 % 24.77 % Forward price 43.06 % 144.61 % 93.92 % Equity-Equity correlation (89.91 )% 97.69 % 14.44 % Equity-FX correlation (70.20 )% 29.90 % (24.88 )% Commodity contracts (gross) $ 3,170 Model-based Forward price 38.85 % 299.37 % 102.39 % Commodity volatility 10.45 % 45.13 % 26.24 % Commodity correlation (44.00 )% 91.00 % 56.00 % Credit derivatives (gross) $ 2,976 Model-based Recovery rate 6.50 % 65.00 % 35.21 % 1,287 Price-based Credit correlation 5.00 % 95.00 % 32.70 % Upfront points 10.20 % 99.00 % 54.28 % Price $ — $ 123.67 $ 75.18 Credit spread 4 bps 2,109 bps 210 bps As of March 31, 2017 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) (6) $ 30 Model-based Redemption rate 12.52 % 99.50 % 72.08 % Recovery rate 40.00 % 40.00 % 40.00 % Credit spread 33 bps 659 bps 202 bps Loans $ 235 Model-based Credit spread 45 bps 500 bps 76 bps 214 Yield Analysis Yield 2.90 % 20.00 % 11.98 % 120 Price-based Mortgage servicing rights $ 475 Cash flow Yield 4.20 % 21.22 % 12.38 % 92 Model-based WAL 3.53 years 7.72 years 6.23 years Liabilities Interest-bearing deposits $ 282 Model-based Mean reversion 1.00 % 20.00 % 10.50 % Forward price 99.50 % 99.95 % 99.62 % Federal funds purchased and securities loaned or sold under agreements to repurchase $ 809 Model-based Interest rate 0.73 % 2.25 % 2.07 % Trading account liabilities Securities sold, not yet purchased $ 1,013 Model-based IR normal volatility 13.87 % 71.61 % 57.55 % $ 138 Price-based Price $ 1.29 $ 121.00 $ 98.22 Short-term borrowings and long-term debt $ 10,303 Model-based Mean Reversion 1.00 % 20.00 % 10.50 % Forward price 68.46 % 235.35 % 100.73 % Equity volatility 3.00 % 50.00 % 20.71 % IR normal volatility 0.16 % 86.04 % 57.73 % As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) Assets Federal funds sold and securities borrowed or purchased under agreements to resell $ 1,496 Model-based IR log-normal volatility 12.86 % 75.50 % 61.73 % Interest rate (0.51 )% 5.76 % 2.80 % Mortgage-backed securities $ 509 Price-based Price $ 5.50 $ 113.48 $ 61.74 368 Yield analysis Yield 1.90 % 14.54 % 4.34 % State and municipal, foreign government, corporate and other debt securities $ 3,308 Price-based Price $ 15.00 $ 103.60 $ 89.93 1,513 Cash flow Credit spread 35 bps 600 bps 230 bps Equity securities (5) $ 69 Model-based Price $ 0.48 $ 104.00 $ 22.19 58 Price-based Asset-backed securities $ 2,454 Price-based Price $ 4.00 $ 100.00 $ 71.51 Non-marketable equity $ 726 Price-based Discount to price — % 90.00 % 13.36 % 565 Comparables analysis EBITDA multiples 6.80 x 10.10 x 8.62 x Price-to-book ratio 0.32 % 1.03 % 0.87 % Price $ — $ 113.23 $ 54.40 Derivatives—gross (6) Interest rate contracts (gross) $ 4,897 Model-based IR log-normal volatility 1.00 % 93.97 % 62.72 % Mean reversion 1.00 % 20.00 % 10.50 % Foreign exchange contracts (gross) $ 1,110 Model-based Foreign exchange (FX) volatility 1.39 % 26.85 % 15.18 % 134 Cash flow Interest rate (0.85 )% (0.49 )% (0.84 )% Credit spread 4 bps 657 bps 266 bps As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2)(3) High (2)(3) Weighted average (4) IR-IR correlation 40.00 % 50.00 % 41.27 % IR-FX correlation 16.41 % 60.00 % 49.52 % Equity contracts (gross) (7) $ 2,701 Model-based Equity volatility 3.00 % 97.78 % 29.52 % Forward price 69.05 % 144.61 % 94.28 % Equity-FX correlation (60.70 )% 28.20 % (26.28 )% Equity-IR correlation (35.00 )% 41.00 % (15.65 )% Yield volatility 3.55 % 14.77 % 9.29 % Equity-equity correlation (87.70 )% 96.50 % 67.45 % Commodity contracts (gross) $ 2,955 Model-based Forward price 35.74 % 235.35 % 119.99 % Commodity volatility 2.00 % 32.19 % 17.07 % Commodity correlation (41.61 )% 90.42 % 52.85 % Credit derivatives (gross) $ 2,786 Model-based Recovery rate 20.00 % 75.00 % 39.75 % 1,403 Price-based Credit correlation 5.00 % 90.00 % 34.27 % Upfront points 6.00 % 99.90 % 72.89 % Price $ 1.00 $ 167.00 $ 77.35 Credit spread 3 bps 1,515 bps 256 bps Nontrading derivatives and other financial assets and liabilities measured on a recurring basis (gross) (6) $ 42 Model-based Recovery rate 40.00 % 40.00 % 40.00 % Redemption rate 3.92 % 99.58 % 74.69 % Upfront points 16.00 % 20.50 % 18.78 % Loans $ 258 Price-based Price $ 31.55 $ 105.74 $ 56.46 221 Yield analysis Yield 2.75 % 20.00 % 11.09 % 79 Model-based Mortgage servicing rights $ 1,473 Cash flow Yield 4.20 % 20.56 % 9.32 % WAL 3.53 years 7.24 years 5.83 years Liabilities Interest-bearing deposits $ 293 Model-based Mean reversion 1.00 % 20.00 % 10.50 % Forward price 98.79 % 104.07 % 100.19 % Federal funds purchased and securities loaned or sold under agreements to repurchase $ 849 Model-based Interest rate 0.62 % 2.19 % 1.99 % Trading account liabilities Securities sold, not yet purchased $ 1,056 Model-based IR normal volatility 12.86 % 75.50 % 61.73 % Short-term borrowings and long-term debt $ 9,774 Model-based Mean reversion 1.00 % 20.00 % 10.50 % Commodity correlation (41.61 )% 90.42 % 52.85 % Commodity volatility 2.00 % 32.19 % 17.07 % Forward price 69.05 % 235.35 % 103.28 % (1) The fair value amounts presented in these tables represent the primary valuation technique or techniques for each class of assets or liabilities. (2) Some inputs are shown as zero due to rounding. (3) When the low and high inputs are the same, there is either a constant input applied to all positions, or the methodology involving the input applies to only one large position. (4) Weighted averages are calculated based on the fair values of the instruments. (5) For equity securities, the price and fund NAV inputs are expressed on an absolute basis, not as a percentage of the notional amount. (6) Both trading and nontrading account derivatives—assets and liabilities—are presented on a gross absolute value basis. (7) Includes hybrid products.
Items measured at fair value of a nonrecurring basis	The following table presents the carrying amounts of all assets that were still held for which a nonrecurring fair value measurement was recorded: In millions of dollars Fair value Level 2 Level 3 March 31, 2017 Loans held-for-sale $ 3,790 $ 2,002 $ 1,788 Other real estate owned 70 13 57 Loans (1) 1,195 630 565 Total assets at fair value on a nonrecurring basis $ 5,055 $ 2,645 $ 2,410 In millions of dollars Fair value Level 2 Level 3 December 31, 2016 Loans held-for-sale $ 5,802 $ 3,389 $ 2,413 Other real estate owned 75 15 60 Loans (1) 1,376 586 790 Total assets at fair value on a nonrecurring basis $ 7,253 $ 3,990 $ 3,263 (1) Represents impaired loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate.
Valuation techniques and inputs for Level 3 nonrecurring fair value measurements	The following tables present the valuation techniques covering the majority of Level 3 nonrecurring fair value measurements and the most significant unobservable inputs used in those measurements: As of March 31, 2017 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans held-for-sale $ 1,788 Price-based Price $ 77.93 $ 100.00 $ 98.03 Other real estate owned $ 57 Price-based Discount to price (4) 0.34 % 0.34 % 0.34 % Appraised value $ 27,054.05 $ 4,514,806.00 $ 2,032,098.00 Price $ 62.43 $ 85.81 $ 65.53 Loans (5) $ 345 Price-based Price $ 3.20 $ 100.00 $ 23.67 128 Recovery analysis Discount to price (4) 18.67 % 28.39 % 23.57 % Recovery rate 92.68 % 92.68 % 92.68 % As of December 31, 2016 Fair value (1) (in millions) Methodology Input Low (2) High Weighted average (3) Loans held-for-sale $ 2,413 Price-based Price $ — $ 100.00 $ 93.08 Other real estate owned $ 59 Price-based Discount to price (4) 0.34 % 13.00 % 3.10 % Price $ 64.65 $ 74.39 $ 66.21 Loans (5) $ 431 Cash flow Price $ 3.25 $ 105.00 $ 59.61 197 Recovery analysis Forward price $ 2.90 $ 210.00 $ 156.78 135 Price-based Discount to price (4) 0.25 % 13.00 % 8.34 % Appraised value $ 25.80 $ 26,400,000 $ 6,462,735 (1) The fair value amounts presented in this table represent the primary valuation technique or techniques for each class of assets or liabilities. (2) Some inputs are shown as zero due to rounding. (3) Weighted averages are calculated based on the fair values of the instruments. (4) Includes estimated costs to sell. (5) Represents loans held for investment whose carrying amounts are based on the fair value of the underlying collateral.
Changes in total nonrecurring fair value measurements	The following table presents total nonrecurring fair value measurements for the period, included in earnings, attributable to the change in fair value relating to assets that were still held: Three months ended March 31, In millions of dollars 2017 Loans held-for-sale $ (22 ) Other real estate owned (2 ) Loans (1) (28 ) Other Assets (2) $ — Total nonrecurring fair value gains (losses) $ (52 ) (1) Represents loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate. Three months ended March 31, In millions of dollars 2016 Loans held-for-sale $ 3 Other real estate owned (2 ) Loans (1) (63 ) Other Assets (2) $ (262 ) Total nonrecurring fair value gains (losses) $ (324 ) (1) Represents loans held for investment whose carrying amount is based on the fair value of the underlying collateral, primarily real estate. (2) Represents net impairment losses related to an equity investment.
Estimated Fair Value of Financial Instruments	The following table presents the carrying value and fair value of Citigroup’s financial instruments that are not carried at fair value. The table therefore excludes items measured at fair value on a recurring basis presented in the tables above. March 31, 2017 Estimated fair value Carrying value Estimated fair value In billions of dollars Level 1 Level 2 Level 3 Assets Investments $ 54.0 $ 53.9 $ 0.9 $ 50.5 $ 2.5 Federal funds sold and securities borrowed or purchased under agreements to resell 105.6 105.6 — 100.6 5.0 Loans (1)(2) 610.7 604.0 — 7.3 596.7 Other financial assets (2)(3) 242.3 242.8 7.0 173.2 62.6 Liabilities Deposits $ 948.7 $ 947.1 $ — $ 800.5 $ 146.6 Federal funds purchased and securities loaned or sold under agreements to repurchase 107.3 107.3 — 107.2 0.1 Long-term debt (4) 181.0 187.5 — 158.7 28.8 Other financial liabilities (5) 110.2 110.2 — 14.9 95.3 December 31, 2016 Estimated fair value Carrying value Estimated fair value In billions of dollars Level 1 Level 2 Level 3 Assets Investments $ 52.1 $ 52.0 $ 0.8 $ 48.6 $ 2.6 Federal funds sold and securities borrowed or purchased under agreements to resell 103.6 103.6 — 98.5 5.1 Loans (1)(2) 607.0 604.5 — 7.0 597.5 Other financial assets (2)(3) 215.2 215.9 8.2 153.6 54.1 Liabilities Deposits $ 928.2 $ 927.6 $ — $ 789.7 $ 137.9 Federal funds purchased and securities loaned or sold under agreements to repurchase 108.2 108.2 — 107.8 0.4 Long-term debt (4) 179.9 185.5 — 156.5 29.0 Other financial liabilities (5) 115.3 115.3 — 16.2 99.1 (1) The carrying value of loans is net of the Allowance for loan losses of $12.0 billion for March 31, 2017 and $12.1 billion for December 31, 2016 . In addition, the carrying values exclude $1.8 billion and $1.9 billion of lease finance receivables at March 31, 2017 and December 31, 2016 , respectively. (2) Includes items measured at fair value on a nonrecurring basis. (3) Includes cash and due from banks, deposits with banks, brokerage receivables, reinsurance recoverable and other financial instruments included in Other assets on the Consolidated Balance Sheet, for all of which the carrying value is a reasonable estimate of fair value. (4) The carrying value includes long-term debt balances under qualifying fair value hedges. (5) Includes brokerage payables, separate and variable accounts, short-term borrowings (carried at cost) and other financial instruments included in Other liabilities on the Consolidated Balance Sheet, for all of which the carrying value is a reasonable estimate of fair value.

FAIR VALUE ELECTIONS (Tables)

FAIR VALUE ELECTIONS (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value, Option, Aggregate Differences [Abstract]
Schedule of financial instruments selected for changes in fair value gains and losses	The following table presents the changes in fair value of those items for which the fair value option has been elected: Changes in fair value gains (losses) for the three months ended March 31, In millions of dollars 2017 2016 Assets Federal funds sold and securities borrowed or purchased under agreements to resell - selected portfolios $ (33 ) $ 28 Trading account assets 430 258 Investments — 1 Loans Certain corporate loans (1) 24 24 Certain consumer loans (1) — (1 ) Total loans $ 24 $ 23 Other assets MSRs $ 67 $ (225 ) Certain mortgage loans held for sale (2) 37 80 Other assets — 370 Total other assets $ 104 $ 225 Total assets $ 525 $ 535 Liabilities Interest-bearing deposits $ (14 ) $ (50 ) Federal funds purchased and securities loaned or sold under agreements to repurchase - selected portfolios 613 (6 ) Trading account liabilities 26 94 Short-term borrowings 19 80 Long-term debt (332 ) (423 ) Total liabilities $ 312 $ (305 ) (1) Includes mortgage loans held by mortgage loan securitization VIEs consolidated upon the adoption of ASC 810, Consolidation (SFAS 167), on January 1, 2010. (2) Includes gains (losses) associated with interest rate lock-commitments for those loans that have been originated and elected under the fair value option.
Schedule of fair value of loans and other disclosures for certain credit related products	The following table provides information about certain credit products carried at fair value: March 31, 2017 December 31, 2016 In millions of dollars Trading assets Loans Trading assets Loans Carrying amount reported on the Consolidated Balance Sheet $ 9,126 $ 4,035 $ 9,824 $ 3,486 Aggregate unpaid principal balance in excess of fair value 532 — 758 18 Balance of non-accrual loans or loans more than 90 days past due — 2 — 1 Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — 1 — 1
Schedule of fair value of loans and other disclosures for certain mortgage loans	The following table provides information about certain mortgage loans HFS carried at fair value: In millions of dollars March 31, December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 683 $ 915 Aggregate fair value in excess of unpaid principal balance 21 8 Balance of non-accrual loans or loans more than 90 days past due — — Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due — —
Schedule of carrying value of structured notes, disaggregated by type of embedded derivative instrument	The following table provides information about the carrying value of structured notes, disaggregated by type of embedded derivative instrument: In billions of dollars March 31, 2017 December 31, 2016 Interest rate linked $ 11.3 $ 10.6 Foreign exchange linked 0.2 0.2 Equity linked 12.0 12.3 Commodity linked 0.8 0.3 Credit linked 1.6 0.9 Total $ 25.9 $ 24.3
Schedule of long-term debt carried at fair value, excluding debt issued by consolidated VIEs	The following table provides information about long-term debt carried at fair value: In millions of dollars March 31, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 27,526 $ 26,254 Aggregate unpaid principal balance in excess of (less than) fair value (55 ) (128 )
Schedule of short-term borrowings carried at fair value	The following table provides information about short-term borrowings carried at fair value: In millions of dollars March 31, 2017 December 31, 2016 Carrying amount reported on the Consolidated Balance Sheet $ 3,473 $ 2,700 Aggregate unpaid principal balance in excess of (less than) fair value (9 ) (61 )

GUARANTEES AND COMMITMENTS (Tab

GUARANTEES AND COMMITMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
Pledged Assets, Collateral, Guarantees and Commitments [Abstract]
Schedule of guarantor obligations	The following tables present information about Citi’s guarantees at March 31, 2017 and December 31, 2016 : Maximum potential amount of future payments In billions of dollars at March 31, 2017 except carrying value in millions Expire within 1 year Expire after 1 year Total amount outstanding Carrying value (in millions of dollars) Financial standby letters of credit $ 28.1 $ 66.0 $ 94.1 $ 205 Performance guarantees 7.6 3.7 11.3 20 Derivative instruments considered to be guarantees 10.7 78.1 88.8 690 Loans sold with recourse — 0.2 0.2 11 Securities lending indemnifications (1) 97.1 — 97.1 — Credit card merchant processing (1)(2) 77.6 — 77.6 — Credit card arrangements with partners 0.2 1.3 1.5 206 Custody indemnifications and other 1.5 47.5 49.0 58 Total $ 222.8 $ 196.8 $ 419.6 $ 1,190 Maximum potential amount of future payments In billions of dollars at December 31, 2016 except carrying value in millions Expire within 1 year Expire after 1 year Total amount outstanding Carrying value ( in millions of dollars) Financial standby letters of credit $ 26.0 $ 67.1 $ 93.1 $ 141 Performance guarantees 7.5 3.6 11.1 19 Derivative instruments considered to be guarantees 7.2 80.0 87.2 747 Loans sold with recourse — 0.2 0.2 12 Securities lending indemnifications (1) 80.3 — 80.3 — Credit card merchant processing (1)(2) 86.4 — 86.4 — Credit card arrangements with partners — 1.5 1.5 206 Custody indemnifications and other — 45.4 45.4 58 Total $ 207.4 $ 197.8 $ 405.2 $ 1,183 (1) The carrying values of securities lending indemnifications and credit card merchant processing were not material for either period presented, as the probability of potential liabilities arising from these guarantees is minimal. (2) At March 31, 2017 and December 31, 2016 , this maximum potential exposure was estimated to be $78 billion and $86 billion , respectively. However, Citi believes that the maximum exposure is not representative of the actual potential loss exposure based on its historical experience. This contingent liability is unlikely to arise, as most products and services are delivered when purchased and amounts are refunded when items are returned to merchants.
Schedule of guarantor obligations by credit ratings	Presented in the tables below are the maximum potential amounts of future payments that are classified based upon internal and external credit ratings. The determination of the maximum potential future payments is based on the notional amount of the guarantees without consideration of possible recoveries under recourse provisions or from collateral held or pledged. As such, Citi believes such amounts bear no relationship to the anticipated losses, if any, on these guarantees. Maximum potential amount of future payments In billions of dollars at March 31, 2017 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 65.9 $ 14.8 $ 13.4 $ 94.1 Performance guarantees 7.2 2.6 1.5 11.3 Derivative instruments deemed to be guarantees — — 88.8 88.8 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 97.1 97.1 Credit card merchant processing — — 77.6 77.6 Credit card arrangements with partners — — 1.5 1.5 Custody indemnifications and other 47.3 0.1 1.6 49.0 Total $ 120.4 $ 17.5 $ 281.7 $ 419.6 Maximum potential amount of future payments In billions of dollars at December 31, 2016 Investment grade Non-investment grade Not rated Total Financial standby letters of credit $ 66.8 $ 13.4 $ 12.9 $ 93.1 Performance guarantees 6.3 4.0 0.8 11.1 Derivative instruments deemed to be guarantees — — 87.2 87.2 Loans sold with recourse — — 0.2 0.2 Securities lending indemnifications — — 80.3 80.3 Credit card merchant processing — — 86.4 86.4 Credit card arrangements with partners — — 1.5 1.5 Custody indemnifications and other 45.3 0.1 — 45.4 Total $ 118.4 $ 17.5 $ 269.3 $ 405.2
Schedule of credit commitments	The table below summarizes Citigroup’s credit commitments: In millions of dollars U.S. Outside of U.S. March 31, December 31, 2016 Commercial and similar letters of credit $ 795 $ 4,790 $ 5,585 $ 5,736 One- to four-family residential mortgages 1,283 1,698 2,981 2,838 Revolving open-end loans secured by one- to four-family residential properties 11,900 1,542 13,442 13,405 Commercial real estate, construction and land development 9,562 1,318 10,880 10,781 Credit card lines 576,402 97,286 673,688 664,335 Commercial and other consumer loan commitments 174,429 96,164 270,593 259,934 Other commitments and contingencies 3,723 9,290 13,013 11,267 Total $ 778,094 $ 212,088 $ 990,182 $ 968,296

CONDENSED CONSOLIDATING FINAN54

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS (Tables)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Statements of Income and Comprehensive Income	Condensed Consolidating Statements of Income and Comprehensive Income Three months ended March 31, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 3,750 $ — $ — $ (3,750 ) $ — Interest revenue 1 1,027 13,395 — 14,423 Interest revenue—intercompany 793 157 (950 ) — — Interest expense 1,218 396 1,952 — 3,566 Interest expense—intercompany 90 426 (516 ) — — Net interest revenue $ (514 ) $ 362 $ 11,009 $ — $ 10,857 Commissions and fees $ — $ 1,255 $ 1,504 $ — $ 2,759 Commissions and fees—intercompany — 2 (2 ) — — Principal transactions (163 ) 1,606 1,579 — 3,022 Principal transactions—intercompany 204 (682 ) 478 — — Other income (39 ) 74 1,447 — 1,482 Other income—intercompany (123 ) 34 89 — — Total non-interest revenues $ (121 ) $ 2,289 $ 5,095 $ — $ 7,263 Total revenues, net of interest expense $ 3,115 $ 2,651 $ 16,104 $ (3,750 ) $ 18,120 Provisions for credit losses and for benefits and claims $ — $ — $ 1,662 $ — $ 1,662 Operating expenses Compensation and benefits $ (14 ) $ 1,262 $ 4,286 $ — $ 5,534 Compensation and benefits—intercompany 31 — (31 ) — — Other operating 28 406 4,509 — 4,943 Other operating—intercompany (59 ) 468 (409 ) — — Total operating expenses $ (14 ) $ 2,136 $ 8,355 $ — $ 10,477 Equity in undistributed income of subsidiaries 587 — — (587 ) — Income (loss) from continuing operations before income taxes $ 3,716 $ 515 $ 6,087 $ (4,337 ) $ 5,981 Provision (benefit) for income taxes (374 ) 215 2,022 — 1,863 Income (loss) from continuing operations $ 4,090 $ 300 $ 4,065 $ (4,337 ) $ 4,118 Loss from discontinued operations, net of taxes — — (18 ) — (18 ) Net income (loss) before attribution of noncontrolling interests $ 4,090 $ 300 $ 4,047 $ (4,337 ) $ 4,100 Noncontrolling interests — — 10 — 10 Net income (loss) $ 4,090 $ 300 $ 4,037 $ (4,337 ) $ 4,090 Comprehensive income Add: Other comprehensive income (loss) 1,464 (20 ) (3,721 ) 3,741 1,464 Total Citigroup comprehensive income (loss) $ 5,554 $ 280 $ 316 $ (596 ) $ 5,554 Add: Other comprehensive income attributable to noncontrolling interests — — — — 31 — 31 Add: Net income attributable to noncontrolling interests — — — — 10 — 10 Total comprehensive income (loss) $ 5,554 $ 280 $ 357 $ (596 ) $ 5,595 Condensed Consolidating Statements of Income and Comprehensive Income Three months ended March 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Revenues Dividends from subsidiaries $ 2,800 $ — $ — $ (2,800 ) $ — Interest revenue 2 1,146 13,019 — 14,167 Interest revenue—intercompany 872 136 (1,008 ) — — Interest expense 1,070 364 1,506 — 2,940 Interest expense—intercompany 41 429 (470 ) — — Net interest revenue $ (237 ) $ 489 $ 10,975 $ — $ 11,227 Commissions and fees $ — $ 960 $ 1,503 $ — $ 2,463 Commissions and fees—intercompany (2 ) (6 ) 8 — — Principal transactions (209 ) (137 ) 2,186 — 1,840 Principal transactions—intercompany 258 748 (1,006 ) — — Other income (3,094 ) 76 5,043 — 2,025 Other income—intercompany 3,260 (140 ) (3,120 ) — — Total non-interest revenues $ 213 $ 1,501 $ 4,614 $ — $ 6,328 Total revenues, net of interest expense $ 2,776 $ 1,990 $ 15,589 $ (2,800 ) $ 17,555 Provisions for credit losses and for benefits and claims $ — $ — $ 2,045 $ — $ 2,045 Operating expenses Compensation and benefits $ 8 $ 1,289 $ 4,259 $ — $ 5,556 Compensation and benefits—intercompany 3 — (3 ) — — Other operating 267 386 4,314 — 4,967 Other operating—intercompany 1 307 (308 ) — — Total operating expenses $ 279 $ 1,982 $ 8,262 $ — $ 10,523 Equity in undistributed income of subsidiaries 944 — — (944 ) — Income (loss) from continuing operations before income taxes $ 3,441 $ 8 $ 5,282 $ (3,744 ) $ 4,987 Provision (benefit) for income taxes (60 ) 37 1,502 — 1,479 Income (loss) from continuing operations $ 3,501 $ (29 ) $ 3,780 $ (3,744 ) $ 3,508 Income from discontinued operations, net of taxes — — (2 ) — (2 ) Net income (loss) before attribution of noncontrolling interests $ 3,501 $ (29 ) $ 3,778 $ (3,744 ) $ 3,506 Noncontrolling interests — 2 3 — 5 Net income (loss) $ 3,501 $ (31 ) $ 3,775 $ (3,744 ) $ 3,501 Comprehensive income Add: Other comprehensive income (loss) $ 2,733 $ 47 $ (534 ) $ 487 $ 2,733 Total Citigroup comprehensive income (loss) $ 6,234 $ 16 $ 3,241 $ (3,257 ) $ 6,234 Add: Other comprehensive income attributable to noncontrolling interests — — 27 — 27 Add: Net income attributable to noncontrolling interests — 2 3 — 5 Total comprehensive income (loss) $ 6,234 $ 18 $ 3,271 $ (3,257 ) $ 6,266
Condensed Consolidating Balance Sheet	Condensed Consolidating Balance Sheet March 31, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 480 $ 21,792 $ — $ 22,272 Cash and due from banks—intercompany 352 3,167 (3,519 ) — — Federal funds sold and resale agreements — 196,387 46,542 — 242,929 Federal funds sold and resale agreements—intercompany — 14,742 (14,742 ) — — Trading account assets 1 128,414 116,488 — 244,903 Trading account assets—intercompany 991 3,173 (4,164 ) — — Investments 43 217 345,573 — 345,833 Loans, net of unearned income — 1,269 627,326 — 628,595 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,030 ) — (12,030 ) Total loans, net $ — $ 1,269 $ 615,296 $ — $ 616,565 Advances to subsidiaries $ 143,808 $ — $ (143,808 ) $ — $ — Investments in subsidiaries 228,432 — — (228,432 ) — Other assets (1) 23,924 51,968 273,241 — 349,133 Other assets—intercompany 8,229 58,770 (66,999 ) — — Total assets $ 405,780 $ 458,587 $ 1,185,700 $ (228,432 ) $ 1,821,635 Liabilities and equity Deposits $ — $ — $ 949,990 $ — $ 949,990 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 128,196 20,034 — 148,230 Federal funds purchased and securities loaned or sold—intercompany — 20,807 (20,807 ) — — Trading account liabilities 7 94,791 49,272 — 144,070 Trading account liabilities—intercompany 819 2,834 (3,653 ) — — Short-term borrowings — 1,961 24,166 — 26,127 Short-term borrowings—intercompany — 65,562 (65,562 ) — — Long-term debt 141,626 15,017 51,887 — 208,530 Long-term debt—intercompany — 28,781 (28,781 ) — — Advances from subsidiaries 26,357 — (26,357 ) — — Other liabilities 3,346 66,324 45,865 — 115,535 Other liabilities—intercompany 5,493 1,263 (6,756 ) — — Stockholders’ equity 228,132 33,051 196,402 (228,432 ) 229,153 Total liabilities and equity $ 405,780 $ 458,587 $ 1,185,700 $ (228,432 ) $ 1,821,635 (1) Other assets for Citigroup parent company at March 31, 2017 included $ 18.2 billion of placements to Citibank and its branches, of which $ 8.3 billion had a remaining term of less than 30 days. Condensed Consolidating Balance Sheet December 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Assets Cash and due from banks $ — $ 870 $ 22,173 $ — $ 23,043 Cash and due from banks—intercompany 142 3,820 (3,962 ) — — Federal funds sold and resale agreements — 196,236 40,577 — 236,813 Federal funds sold and resale agreements—intercompany — 12,270 (12,270 ) — — Trading account assets 6 121,484 122,435 — 243,925 Trading account assets—intercompany 1,173 907 (2,080 ) — — Investments 173 335 352,796 — 353,304 Loans, net of unearned income — 575 623,794 — 624,369 Loans, net of unearned income—intercompany — — — — — Allowance for loan losses — — (12,060 ) — (12,060 ) Total loans, net $ — $ 575 $ 611,734 $ — $ 612,309 Advances to subsidiaries $ 143,154 $ — $ (143,154 ) $ — $ — Investments in subsidiaries 226,279 — — (226,279 ) — Other assets (1) 23,734 46,095 252,854 — 322,683 Other assets—intercompany 27,845 38,207 (66,052 ) — — Total assets $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 Liabilities and equity Deposits $ — $ — $ 929,406 $ — $ 929,406 Deposits—intercompany — — — — — Federal funds purchased and securities loaned or sold — 122,320 19,501 — 141,821 Federal funds purchased and securities loaned or sold—intercompany — 25,417 (25,417 ) — — Trading account liabilities — 87,714 51,331 — 139,045 Trading account liabilities—intercompany 1,006 868 (1,874 ) — — Short-term borrowings — 1,356 29,345 — 30,701 Short-term borrowings—intercompany — 35,596 (35,596 ) — — Long-term debt 147,333 8,128 50,717 — 206,178 Long-term debt—intercompany — 41,287 (41,287 ) — — Advances from subsidiaries 41,258 — (41,258 ) — — Other liabilities 3,466 57,430 57,887 — 118,783 Other liabilities—intercompany 4,323 7,894 (12,217 ) — — Stockholders’ equity 225,120 32,789 194,513 (226,279 ) 226,143 Total liabilities and equity $ 422,506 $ 420,799 $ 1,175,051 $ (226,279 ) $ 1,792,077 (1) Other assets for Citigroup parent company at December 31, 2016 included $20.7 billion of placements to Citibank and its branches, of which $6.8 billion had a remaining term of less than 30 days.
Condensed Consolidating Statement of Cash Flows	Condensed Consolidating Statement of Cash Flows Three months ended March 31, 2017 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 24,958 $ (3,405 ) $ (24,559 ) $ — $ (3,006 ) Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (41,584 ) $ — $ (41,584 ) Proceeds from sales of investments 116 — 29,340 — 29,456 Proceeds from maturities of investments — — 24,006 — 24,006 Change in deposits with banks — 6,514 (26,836 ) — (20,322 ) Change in loans — — (7,953 ) — (7,953 ) Proceeds from sales and securitizations of loans — — 3,191 — 3,191 Proceeds from significant disposals — — 2,732 — 2,732 Change in federal funds sold and resales — (2,623 ) (3,493 ) — (6,116 ) Changes in investments and advances—intercompany (569 ) (5,007 ) 5,576 — — Other investing activities — — (653 ) — (653 ) Net cash used in investing activities of continuing operations $ (453 ) $ (1,116 ) $ (15,674 ) $ — $ (17,243 ) Cash flows from financing activities of continuing operations Dividends paid $ (744 ) $ — $ — $ — $ (744 ) Treasury stock acquired (1,858 ) — — — (1,858 ) Proceeds (repayments) from issuance of long-term debt, net (6,395 ) 5,175 938 — (282 ) Proceeds (repayments) from issuance of long-term debt—intercompany, net — (12,506 ) 12,506 — — Change in deposits — — 20,584 — 20,584 Change in federal funds purchased and repos — 1,266 5,143 — 6,409 Change in short-term borrowings — 605 (5,179 ) — (4,574 ) Net change in short-term borrowings and other advances—intercompany (14,901 ) 8,938 5,963 — — Other financing activities (397 ) — — — (397 ) Net cash provided by (used in) financing activities of continuing operations $ (24,295 ) $ 3,478 $ 39,955 $ — $ 19,138 Effect of exchange rate changes on cash and due from banks $ — $ — $ 340 $ — $ 340 Change in cash and due from banks $ 210 $ (1,043 ) $ 62 $ — $ (771 ) Cash and due from banks at beginning of period 142 4,690 18,211 — 23,043 Cash and due from banks at end of period $ 352 $ 3,647 $ 18,273 $ — $ 22,272 Supplemental disclosure of cash flow information for continuing operations Cash paid (refund) during the year for income taxes $ (139 ) $ 64 $ 988 $ — $ 913 Cash paid during the year for interest 1,153 822 1,275 — 3,250 Non-cash investing activities Transfers to loans HFS from loans — — 2,800 — 2,800 Transfers to OREO and other repossessed assets — — 30 — 30 Condensed Consolidating Statement of Cash Flows Three months ended March 31, 2016 In millions of dollars Citigroup parent company CGMHI Other Citigroup subsidiaries and eliminations Consolidating adjustments Citigroup consolidated Net cash provided by (used in) operating activities of continuing operations $ 5,194 $ (2,833 ) $ (2,899 ) $ — $ (538 ) Cash flows from investing activities of continuing operations Purchases of investments $ — $ — $ (59,715 ) $ — $ (59,715 ) Proceeds from sales of investments — — 39,268 — 39,268 Proceeds from maturities of investments 26 — 16,518 — 16,544 Change in deposits with banks — (7,380 ) (16,472 ) — (23,852 ) Change in loans — — (5,057 ) — (5,057 ) Proceeds from sales and securitizations of loans — — 1,247 — 1,247 Proceeds from significant disposals — — 265 — 265 Change in federal funds sold and resales — (1,127 ) (4,291 ) — (5,418 ) Changes in investments and advances—intercompany (12,271 ) (6,052 ) 18,323 — — Other investing activities — — (472 ) — (472 ) Net cash used in investing activities of continuing operations $ (12,245 ) $ (14,559 ) $ (10,386 ) $ — $ (37,190 ) Cash flows from financing activities of continuing operations Dividends paid $ (359 ) $ — $ — $ — $ (359 ) Issuance of preferred stock 1,004 — — — 1,004 Treasury stock acquired (1,312 ) — — — (1,312 ) Proceeds (repayments) from issuance of long-term debt, net 2,448 1,527 (1,352 ) — 2,623 Proceeds (repayments) from issuance of long-term debt—intercompany, net — (2,692 ) 2,692 — — Change in deposits — — 26,704 — 26,704 Change in federal funds purchased and repos — 12,077 (1,365 ) — 10,712 Change in short-term borrowings (109 ) 342 (419 ) — (186 ) Net change in short-term borrowings and other advances—intercompany 5,926 3,711 (9,637 ) — — Capital contributions from parent — 2,500 (2,500 ) — — Other financing activities (308 ) — — — (308 ) Net cash provided by financing activities of continuing operations $ 7,290 $ 17,465 $ 14,123 $ — $ 38,878 Effect of exchange rate changes on cash and due from banks $ — $ — $ 190 $ — $ 190 Change in cash and due from banks $ 239 $ 73 $ 1,028 $ — $ 1,340 Cash and due from banks at beginning of period 124 1,995 18,781 — 20,900 Cash and due from banks at end of period $ 363 $ 2,068 $ 19,809 $ — $ 22,240 Supplemental disclosure of cash flow information for continuing operations Cash paid (refund) during the year for income taxes $ (231 ) $ 20 $ 899 $ — $ 688 Cash paid during the year for interest 1,036 637 1,021 — 2,694 Non-cash investing activities Decrease in goodwill associated with significant disposals reclassified to HFS — — (30 ) — (30 ) Transfers to loans HFS from loans — — 3,200 — 3,200 Transfers to OREO and other repossessed assets — — 56 — 56

BASIS OF PRESENTATION AND ACC55

BASIS OF PRESENTATION AND ACCOUNTING CHANGES - Accounting Changes (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016	Jan. 01, 2016
New Accounting Pronouncements or Change in Accounting Principle
AOCI	$ (30,917)	$ (32,381)
Retained earnings	149,731	$ 146,477
Accounting Standards Update 2016-01 | New Accounting Pronouncement, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle
AOCI			$ (15)
Retained earnings			$ 15
Pro Forma | Accounting Standards Update 2016-16
New Accounting Pronouncements or Change in Accounting Principle
Increase in DTAs	500
Decrease in prepaid taxes	$ 500

DISCONTINUED OPERATIONS AND S56

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS - Discontinued Operations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Discontinued operations
Loss from discontinued operations, net of taxes	$ 18	$ 2
Results of Discontinued Operations
Total revenues, net of interest expense	0	0
Income (loss) from discontinued operations	(28)	(3)
Provision (benefit) for income taxes on discontinued operations	(10)	(1)
Loss from discontinued operations, net of taxes	(18)	(2)
Egg Banking PLC
Discontinued operations
Loss from discontinued operations, net of taxes	18	2
Results of Discontinued Operations
Loss from discontinued operations, net of taxes	$ (18)	$ (2)

DISCONTINUED OPERATIONS AND S57

DISCONTINUED OPERATIONS AND SIGNIFICANT DISPOSALS - Significant Disposals (Details) loan in Thousands, $ in Millions		3 Months Ended
		Mar. 31, 2017USD ($)employeebranchloan	Mar. 31, 2016USD ($)
Discontinued operations
Pre-tax gain (loss) on sale	[1]	$ 19	$ 422
Disposed of by sale, not discontinued operations | Novation of 80% Primerica Coinsurance Agreement
Discontinued operations
Coinsurance agreement percentage			80.00%
Pre-tax gain (loss) on sale			$ 404
After tax gain (loss) on sale of disposal group			263
AFS securities and cash			1,500
Deferred policy acquisition costs			950
Insurance liabilities			2,700
Disposed of by sale, not discontinued operations | US Mortgage Servicing Operations
Discontinued operations
Pre-tax gain (loss) on sale		(331)
After tax gain (loss) on sale of disposal group		$ (207)
Number of loans disposed of | loan		750
Loans, net		$ 93,000
Servicing related assets		1,162
Mortgage servicing rights		1,046
Loss on disposal including other costs relating to disposal		382
Disposed of by sale, not discontinued operations | CitiFinancial Canada
Discontinued operations
Pre-tax gain (loss) on sale		350
After tax gain (loss) on sale of disposal group		178
Insurance liabilities		1,500
Loans, net		$ 1,700
Number of branches | branch		220
Number of employees | employee		1,400
Assets		$ 1,900
Amount of debt settled		400
Income before taxes		$ 30	$ 21
[1]	See Note 2 to the Consolidated Financial Statements for further information on significant disposals.

BUSINESS SEGMENTS (Details)

BUSINESS SEGMENTS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Segment reporting information
Revenues, net of interest expense	$ 18,120	$ 17,555
Provision (benefits) for income taxes	1,863	1,479
Income (loss) from continuing operations	4,118	3,508
Identifiable assets	1,821,635		$ 1,792,077
Provisions for credit losses and for benefits and claims	1,662	2,045
Operating Segments | Citicorp | North America
Segment reporting information
Revenues, net of interest expense	8,300	7,800
Operating Segments | Citicorp | EMEA
Segment reporting information
Revenues, net of interest expense	2,800	2,200
Operating Segments | Citicorp | Latin America
Segment reporting information
Revenues, net of interest expense	2,300	2,200
Operating Segments | Citicorp | Asia
Segment reporting information
Revenues, net of interest expense	3,500	3,400
Operating Segments | Global Consumer Banking
Segment reporting information
Revenues, net of interest expense	7,817	7,714
Provision (benefits) for income taxes	584	634
Income (loss) from continuing operations	1,003	1,194
Identifiable assets	412,000		412,000
Provisions for credit losses and for benefits and claims	1,800	1,500
Operating Segments | Institutional Clients Group
Segment reporting information
Revenues, net of interest expense	9,126	7,895
Provision (benefits) for income taxes	1,375	764
Income (loss) from continuing operations	3,011	1,869
Identifiable assets	1,314,000		1,277,000
Provisions for credit losses and for benefits and claims	(205)	390
Operating Segments | Corporate/Other
Segment reporting information
Revenues, net of interest expense	1,177	1,946
Provision (benefits) for income taxes	(96)	81
Income (loss) from continuing operations	104	445
Identifiable assets	96,000		$ 103,000
Provisions for credit losses and for benefits and claims	$ 52	$ 170

INTEREST REVENUE AND EXPENSE (D

INTEREST REVENUE AND EXPENSE (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Interest revenue
Loan interest, including fees	$ 9,947	$ 9,760
Deposits with banks	295	219
Federal funds sold and securities borrowed or purchased under agreements to resell	661	647
Investments, including dividends	1,960	1,855
Trading account assets	1,266	1,434
Other interest	294	252
Total interest revenue	14,423	14,167
Interest expense
Deposits	1,415	1,204
Federal funds purchased and securities loaned or sold under agreements to repurchase	493	502
Trading account liabilities	147	88
Short-term borrowings	199	100
Long-term debt	1,312	1,046
Total interest expense	3,566	2,940
Net interest revenue	10,857	11,227
Provision for loan losses	1,675	1,886
Net interest revenue after provision for loan losses	9,182	9,341
Insurance fees and charges	$ 305	$ 235

COMMISSIONS AND FEES (Details)

COMMISSIONS AND FEES (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Commissions and fees
Total commissions and fees	$ 2,759	$ 2,463
Investment banking
Commissions and fees
Total commissions and fees	862	574
Trading-related
Commissions and fees
Total commissions and fees	572	601
Trade and securities services
Commissions and fees
Total commissions and fees	390	406
Credit cards and bank cards
Commissions and fees
Total commissions and fees	311	271
Corporate finance
Commissions and fees
Total commissions and fees	169	123
Other consumer
Commissions and fees
Total commissions and fees	164	158
Checking-related
Commissions and fees
Total commissions and fees	120	116
Loan servicing
Commissions and fees
Total commissions and fees	86	96
Other
Commissions and fees
Total commissions and fees	$ 85	$ 118

PRINCIPAL TRANSACTIONS (Details

PRINCIPAL TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Principal transactions revenue
Principal transactions revenue	$ 3,022	$ 1,840
Interest rate risks
Principal transactions revenue
Principal transactions revenue	1,766	807
Foreign exchange risks
Principal transactions revenue
Principal transactions revenue	588	613
Equity risks
Principal transactions revenue
Principal transactions revenue	188	50
Commodity and other risks
Principal transactions revenue
Principal transactions revenue	90	144
Credit products and risks
Principal transactions revenue
Principal transactions revenue	390	226
Citicorp | Operating Segments
Principal transactions revenue
Principal transactions revenue	3,022	1,840
Global Consumer Banking | Operating Segments
Principal transactions revenue
Principal transactions revenue	149	143
Institutional Clients Group | Operating Segments
Principal transactions revenue
Principal transactions revenue	2,668	1,576
Corporate/Other | Operating Segments
Principal transactions revenue
Principal transactions revenue	$ 205	$ 121

RETIREMENT BENEFITS - Net (Bene

RETIREMENT BENEFITS - Net (Benefit) Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
U.S. Pension Plans
Amortization of unrecognized
Total net (benefit) expense	$ (32)	$ (30)
U.S. Qualified Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the period	1	1
Interest cost on benefit obligation	132	141
Expected return on plan assets	(216)	(218)
Amortization of unrecognized
Prior service benefit	0	0
Net actuarial loss (gain)	41	36
Curtailment gains	0	0
Settlement loss	0	0
Total net (benefit) expense	(42)	(40)
U.S. Nonqualified Pension Plan
Amortization of unrecognized
Total net (benefit) expense	10	10
Non-U.S. Pension Plans
Amortization of unrecognized
Total net (benefit) expense	52	56
Non-U.S. Qualified Pension Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the period	36	38
Interest cost on benefit obligation	71	73
Expected return on plan assets	(70)	(72)
Amortization of unrecognized
Prior service benefit	(1)	0
Net actuarial loss (gain)	16	19
Curtailment gains	0	(3)
Settlement loss	0	1
Total net (benefit) expense	52	56
Non-U.S. Nonqualified Pension Plan
Amortization of unrecognized
Total net (benefit) expense	0	0
U.S. Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	4	6
U.S. Qualified Postretirement Benefit Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the period	0	0
Interest cost on benefit obligation	6	8
Expected return on plan assets	(1)	(2)
Amortization of unrecognized
Prior service benefit	0	0
Net actuarial loss (gain)	(1)	0
Curtailment gains	0	0
Settlement loss	0	0
Total net (benefit) expense	4	6
U.S. Nonqualified Postretirement Benefit Plan
Amortization of unrecognized
Total net (benefit) expense	0	0
Non-U.S. Postretirement Benefit Plans
Amortization of unrecognized
Total net (benefit) expense	11	11
Non-U.S. Qualified Postretirement Benefit Plan
Defined Benefit Plan, Net Periodic Benefit Cost
Benefits earned during the period	2	3
Interest cost on benefit obligation	24	24
Expected return on plan assets	(21)	(21)
Amortization of unrecognized
Prior service benefit	(2)	(3)
Net actuarial loss (gain)	8	8
Curtailment gains	0	0
Settlement loss	0	0
Total net (benefit) expense	11	11
Non-U.S. Nonqualified Postretirement Benefit Plan
Amortization of unrecognized
Total net (benefit) expense	$ 0	$ 0

RETIREMENT BENEFITS - Funded St

RETIREMENT BENEFITS - Funded Status and Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
U.S. Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	$ 14,000
Projected benefit obligation at period end—Significant Plans	13,997
Change in plan assets
Plan assets at fair value at beginning of year	12,363
Plan assets at fair value at period end—Significant Plans	12,522
Funded status of the Significant Plans	(1,475)
Net amount recognized
Benefit asset	0
Benefit liability	(1,475)
Net amount recognized on the balance sheet—Significant Plans	(1,475)
Amounts recognized in AOCI
Prior service benefit	0
Net actuarial gain (loss)	(6,795)
Net amount recognized in equity-pretax	(6,795)
Accumulated benefit obligation at period end—Significant Plans	13,991
U.S. Pension Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year	28
Change in plan assets
Plan assets at fair value at beginning of year	0
U.S. Pension Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	13,972
Benefits earned during the period	1
Interest cost on benefit obligation	139
Plan amendments	0
Actuarial loss	72
Benefits paid, net of participants’ contributions	(187)
Foreign exchange impact and other	0
Change in plan assets
Plan assets at fair value at beginning of year	12,363
Actual return on plan assets	333
Company contributions, net of reimbursements	13
Plan participants’ contributions	0
Benefits paid, net of government subsidy	(187)
Foreign exchange impact and other	0
U.S. Qualified Pension Plan
Change in projected benefit obligation
Benefits earned during the period	1	$ 1
Interest cost on benefit obligation	132	141
Change in plan assets
Funded status of the Significant Plans	(778)
U.S. Nonqualified Pension Plan
Change in plan assets
Funded status of the Significant Plans	(697)
Non-U.S. Pension Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	6,522
Projected benefit obligation at period end—Significant Plans	5,540
Change in plan assets
Plan assets at fair value at beginning of year	6,149
Plan assets at fair value at period end—Significant Plans	5,885
Funded status of the Significant Plans	345
Net amount recognized
Benefit asset	801
Benefit liability	(456)
Net amount recognized on the balance sheet—Significant Plans	345
Amounts recognized in AOCI
Prior service benefit	32
Net actuarial gain (loss)	(921)
Net amount recognized in equity-pretax	(889)
Accumulated benefit obligation at period end—Significant Plans	5,272
Non-U.S. Pension Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,784
Change in plan assets
Plan assets at fair value at beginning of year	1,167
Non-U.S. Pension Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	4,738
Benefits earned during the period	21
Interest cost on benefit obligation	60
Plan amendments	5
Actuarial loss	134
Benefits paid, net of participants’ contributions	(75)
Foreign exchange impact and other	657
Change in plan assets
Plan assets at fair value at beginning of year	4,982
Actual return on plan assets	179
Company contributions, net of reimbursements	13
Plan participants’ contributions	1
Benefits paid, net of government subsidy	(76)
Foreign exchange impact and other	786
Non-U.S. Qualified Pension Plan
Change in projected benefit obligation
Benefits earned during the period	36	38
Interest cost on benefit obligation	71	73
Change in plan assets
Funded status of the Significant Plans	345
Non-U.S. Nonqualified Pension Plan
Change in plan assets
Funded status of the Significant Plans	0
U.S. Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	686
Projected benefit obligation at period end—Significant Plans	679
Change in plan assets
Plan assets at fair value at beginning of year	129
Plan assets at fair value at period end—Significant Plans	129
Funded status of the Significant Plans	(550)
Net amount recognized
Benefit asset	0
Benefit liability	(550)
Net amount recognized on the balance sheet—Significant Plans	(550)
Amounts recognized in AOCI
Prior service benefit	0
Net actuarial gain (loss)	104
Net amount recognized in equity-pretax	104
Accumulated benefit obligation at period end—Significant Plans	679
U.S. Postretirement Benefit Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year	0
Change in plan assets
Plan assets at fair value at beginning of year	0
U.S. Postretirement Benefit Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	686
Benefits earned during the period	0
Interest cost on benefit obligation	6
Plan amendments	0
Actuarial loss	3
Benefits paid, net of participants’ contributions	(16)
Foreign exchange impact and other	0
Change in plan assets
Plan assets at fair value at beginning of year	129
Actual return on plan assets	4
Company contributions, net of reimbursements	12
Plan participants’ contributions	0
Benefits paid, net of government subsidy	(16)
Foreign exchange impact and other	0
U.S. Qualified Postretirement Benefit Plan
Change in projected benefit obligation
Benefits earned during the period	0	0
Interest cost on benefit obligation	6	8
Change in plan assets
Funded status of the Significant Plans	(550)
U.S. Nonqualified Postretirement Benefit Plan
Change in plan assets
Funded status of the Significant Plans	0
Non-U.S. Postretirement Benefit Plans
Change in projected benefit obligation
Projected benefit obligation at beginning of year	1,141
Projected benefit obligation at period end—Significant Plans	972
Change in plan assets
Plan assets at fair value at beginning of year	1,015
Plan assets at fair value at period end—Significant Plans	1,128
Funded status of the Significant Plans	156
Net amount recognized
Benefit asset	156
Benefit liability	0
Net amount recognized on the balance sheet—Significant Plans	156
Amounts recognized in AOCI
Prior service benefit	92
Net actuarial gain (loss)	(372)
Net amount recognized in equity-pretax	(280)
Accumulated benefit obligation at period end—Significant Plans	972
Non-U.S. Postretirement Benefit Plans | Other than Significant Plans Measured Annually
Change in projected benefit obligation
Projected benefit obligation at beginning of year	303
Change in plan assets
Plan assets at fair value at beginning of year	11
Non-U.S. Postretirement Benefit Plans | Significant Plans Measured Quarterly
Change in projected benefit obligation
Projected benefit obligation at beginning of year	838
Benefits earned during the period	2
Interest cost on benefit obligation	20
Plan amendments	0
Actuarial loss	39
Benefits paid, net of participants’ contributions	(11)
Foreign exchange impact and other	84
Change in plan assets
Plan assets at fair value at beginning of year	1,004
Actual return on plan assets	36
Company contributions, net of reimbursements	0
Plan participants’ contributions	0
Benefits paid, net of government subsidy	(11)
Foreign exchange impact and other	99
Non-U.S. Qualified Postretirement Benefit Plan
Change in projected benefit obligation
Benefits earned during the period	2	3
Interest cost on benefit obligation	24	$ 24
Change in plan assets
Funded status of the Significant Plans	156
Non-U.S. Nonqualified Postretirement Benefit Plan
Change in plan assets
Funded status of the Significant Plans	$ 0

RETIREMENT BENEFITS - Accumulat

RETIREMENT BENEFITS - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Change in accumulated other comprehensive income (loss)
Change, net of tax	$ (12)	$ (465)
Pension Plans and Postretirement Benefit Plans
Change in accumulated other comprehensive income (loss)
Beginning of period balance, net of tax	(5,164)	$ (5,116)	$ (5,116)
Actuarial assumptions changes and plan experience	(248)		(854)
Net asset gain due to difference between actual and expected returns	253		400
Net amortization	56		232
Prior service (cost) credit	(5)		28
Curtailment/settlement gain	0		17
Foreign exchange impact and other	(58)		99
Change in deferred taxes, net	(10)		30
Change, net of tax	(12)		(48)
End of period balance, net of tax	$ (5,176)		$ (5,164)

RETIREMENT BENEFITS - Assumptio

RETIREMENT BENEFITS - Assumptions Used (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
U.S. Qualified Pension Plan
Plan Assumptions - During the year
Discount rate	4.10%	4.40%	3.55%
Plan Assumptions - At year end
Discount rate	4.05%		4.10%
U.S. Nonqualified Pension Plan
Plan Assumptions - During the year
Discount rate	4.00%	4.35%	3.45%
Plan Assumptions - At year end
Discount rate	3.95%		4.00%
U.S. Postretirement Benefit Plans
Plan Assumptions - During the year
Discount rate	3.90%	4.20%	3.30%
Plan Assumptions - At year end
Discount rate	3.85%		3.90%
Non-U.S. Pension Plans | Weighted Average
Plan Assumptions - During the year
Discount rate	5.08%	5.37%	4.42%
Plan Assumptions - At year end
Discount rate	4.83%		5.08%
Non-U.S. Pension Plans | Minimum
Plan Assumptions - During the year
Discount rate	0.60%	0.75%	0.20%
Plan Assumptions - At year end
Discount rate	0.55%		0.60%
Non-U.S. Pension Plans | Maximum
Plan Assumptions - During the year
Discount rate	11.00%	13.20%	11.55%
Plan Assumptions - At year end
Discount rate	10.45%		11.00%
Non-U.S. Postretirement Benefit Plans
Plan Assumptions - During the year
Discount rate	9.65%	8.60%	8.25%
Plan Assumptions - At year end
Discount rate	9.25%		9.65%

RETIREMENT BENEFITS - Sensitivi

RETIREMENT BENEFITS - Sensitivities of Certain Key Assumptions (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)
U.S. Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	$ 7
Effect of one-percentage-point decrease in discount rates	(11)
Non-U.S. Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	(5)
Effect of one-percentage-point decrease in discount rates	7
U.S. Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	0
Effect of one-percentage-point decrease in discount rates	0
Non-U.S. Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans
Effect of one-percentage-point increase in discount rates	(2)
Effect of one-percentage-point decrease in discount rates	$ 2

RETIREMENT BENEFITS - Contribut

RETIREMENT BENEFITS - Contributions (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
U.S. Pension Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Company contributions for the three months ended March 31	$ 13	$ 15
Company contributions made or expected to be made during the remainder of the year	43	541
Non-U.S. Pension Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Company contributions for the three months ended March 31	34	32
Company contributions made or expected to be made during the remainder of the year	105	94
U.S. Postretirement Benefit Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Company contributions for the three months ended March 31	12	6
Company contributions made or expected to be made during the remainder of the year	0	0
Non-U.S. Postretirement Benefit Plans
Defined Benefit Plan, Estimated Future Employer Contributions [Abstract]
Company contributions for the three months ended March 31	2	2
Company contributions made or expected to be made during the remainder of the year	$ 6	$ 7

RETIREMENT BENEFITS - Defined C

RETIREMENT BENEFITS - Defined Contribution Plans and Postemployment Plans (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
U.S. Postretirement Benefit Plans
Defined Benefit Plan, Net Periodic Benefit Cost
Interest cost on benefit obligation	$ 0	$ 1
Amortization of unrecognized
Prior service benefit	(8)	(8)
Net actuarial loss	1	1
Total service-related benefit	(7)	(6)
Non-service-related expense (benefit)	8	8
Total net (benefit) expense	1	2
U.S. Postretirement Benefit Plans
Defined Contribution Plans
Company's contributions for defined contribution plans	98	96
Non-U.S. Postretirement Benefit Plans
Defined Contribution Plans
Company's contributions for defined contribution plans	$ 69	$ 68

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2017
Earnings Per Share [Abstract]
Income from continuing operations before attribution of noncontrolling interests		$ 4,118	$ 3,508
Less: Noncontrolling interests from continuing operations		10	5
Net income from continuing operations (for EPS purposes)		4,108	3,503
Income (loss) from discontinued operations, net of taxes		(18)	(2)
Citigroup’s net income		4,090	3,501
Less: Preferred dividends		301	210
Net income available to common shareholders		3,789	3,291
Less: Dividends and undistributed earnings allocated to employee restricted and deferred shares with nonforfeitable rights to dividends, applicable to basic EPS		55	40
Net income allocated to common shareholders for basic EPS		3,734	3,251
Net income allocated to common shareholders for diluted EPS		$ 3,734	$ 3,251
Weighted-average common shares outstanding applicable to basic EPS (in shares)		2,765.3	2,943
Effect of dilutive securities
Options (in shares)		0.2	0.1
Adjusted weighted-average common shares outstanding applicable to diluted EPS (in shares)		2,765.5	2,943.1
Basic earnings per share
Income from continuing operations (in dollars per share)	[1]	$ 1.36	$ 1.11
Discontinued operations (in dollars per share)	[1]	(0.01)	0
Net income (in dollars per share)	[1]	1.35	1.10
Diluted earnings per share
Income from continuing operations (in dollars per share)		1.36	1.11
Discontinued operations (in dollars per share)		(0.01)	0
Net income (in dollars per share)		$ 1.35	$ 1.10
Antidilutive Securities Excluded from Computation of Earnings Per Share
Distribution of preferred dividends		$ 301
Warrants issued to U.S. Treasury as part of TARP and loss-sharing agreement | Warrant with the exercise price of $178.50
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities excluded from computation of earnings per common share (in shares)		21	21
Antidilutive securities exercise price (in dollars per share)		$ 178.5	$ 178.50
Warrants issued to U.S. Treasury as part of TARP and loss-sharing agreement | Warrant with the exercise price of $105.71
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities excluded from computation of earnings per common share (in shares)		25.5	25.5
Antidilutive securities exercise price (in dollars per share)		$ 105.71	$ 105.71
Weighted-average options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share
Antidilutive securities excluded from computation of earnings per common share (in shares)		0.9	6.2
Antidilutive securities exercise price (in dollars per share)		$ 201.01	$ 69.88
Forecast
Antidilutive Securities Excluded from Computation of Earnings Per Share
Distribution of preferred dividends				$ 912
[1]	Due to rounding, earnings per share on continuing operations and discontinued operations may not sum to earnings per share on net income.

FEDERAL FUNDS, SECURITIES BOR70

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Federal Funds, Securities, and Deposits (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Federal funds sold	$ 0	$ 0
Securities purchased under agreements to resell	134,924	131,473
Deposits paid for securities borrowed	108,005	105,340
Total	242,929	236,813
Federal funds purchased	133	178
Securities sold under agreements to repurchase	133,129	125,685
Deposits received for securities loaned	14,968	15,958
Total	148,230	141,821
Securities-for-securities lending transactions	$ 11,800	$ 9,300

FEDERAL FUNDS, SECURITIES BOR71

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Offsetting (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Securities purchased under agreements to resell
Gross amounts of recognized assets	$ 185,844	$ 176,284
Gross amounts offset on the Consolidated Balance Sheet	50,920	44,811
Net amounts of assets included on the Consolidated Balance Sheet	134,924	131,473
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	102,227	102,874
Net amounts	32,697	28,599
Deposits paid for securities borrowed
Gross amounts of recognized assets	108,005	105,340
Net amounts of assets included on the Consolidated Balance Sheet	108,005	105,340
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	20,622	16,200
Net amounts	87,383	89,140
Total
Total	293,849	281,624
Gross amounts offset on the Consolidated Balance Sheet	50,920	44,811
Net amounts of assets included on the Consolidated Balance Sheet	242,929	236,813
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	122,849	119,074
Net amounts	120,080	117,739
Securities sold under agreements to repurchase
Gross amounts of recognized liabilities	184,049	170,496
Gross amounts offset on the Consolidated Balance Sheet	50,920	44,811
Net amounts of liabilities included on the Consolidated Balance Sheet	133,129	125,685
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	66,956	63,517
Net amounts	66,173	62,168
Deposits received for securities loaned
Gross amounts of recognized liabilities	14,968	15,958
Net amounts of liabilities included on the Consolidated Balance Sheet	14,968	15,958
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	3,447	3,529
Net amounts	11,521	12,429
Total
Gross amounts of recognized liabilities	199,017	186,454
Gross amounts offset on the Consolidated Balance Sheet	50,920	44,811
Net amounts of liabilities included on the Consolidated Balance Sheet	148,097	141,643
Amounts not offset on the Consolidated Balance Sheet but eligible for offsetting upon counterparty default	70,403	67,046
Net amounts	$ 77,694	$ 74,597

FEDERAL FUNDS, SECURITIES BOR72

FEDERAL FUNDS, SECURITIES BORROWED, LOANED AND SUBJECT TO REPURCHASE AGREEMENTS - Repurchase Agreements (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Assets Sold under Agreements to Repurchase
Repurchase agreements	$ 184,049	$ 170,496
Securities lending agreements	14,968	15,958
Gross amounts of recognized liabilities	199,017	186,454
U.S. Treasury and federal agency securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	67,821	66,263
Securities lending agreements	78	0
Gross amounts of recognized liabilities	67,899	66,263
State and municipal securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	794	334
Securities lending agreements	0	0
Gross amounts of recognized liabilities	794	334
Foreign government
Assets Sold under Agreements to Repurchase
Repurchase agreements	65,167	52,988
Securities lending agreements	1,145	1,390
Gross amounts of recognized liabilities	66,312	54,378
Corporate bonds
Assets Sold under Agreements to Repurchase
Repurchase agreements	19,098	17,164
Securities lending agreements	698	630
Gross amounts of recognized liabilities	19,796	17,794
Equity securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	10,756	12,206
Securities lending agreements	12,593	13,913
Gross amounts of recognized liabilities	23,349	26,119
Mortgage-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	10,428	11,421
Securities lending agreements	0	0
Gross amounts of recognized liabilities	10,428	11,421
Asset-backed securities
Assets Sold under Agreements to Repurchase
Repurchase agreements	6,016	5,428
Securities lending agreements	0	0
Gross amounts of recognized liabilities	6,016	5,428
Other
Assets Sold under Agreements to Repurchase
Repurchase agreements	3,969	4,692
Securities lending agreements	454	25
Gross amounts of recognized liabilities	4,423	4,717
Open and overnight
Assets Sold under Agreements to Repurchase
Repurchase agreements	82,260	79,740
Securities lending agreements	9,997	10,813
Gross amounts of recognized liabilities	92,257	90,553
Up to 30 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	55,581	50,399
Securities lending agreements	1,274	2,169
Gross amounts of recognized liabilities	56,855	52,568
31–90 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	20,438	19,396
Securities lending agreements	2,062	2,044
Gross amounts of recognized liabilities	22,500	21,440
Greater than 90 days
Assets Sold under Agreements to Repurchase
Repurchase agreements	25,770	20,961
Securities lending agreements	1,635	932
Gross amounts of recognized liabilities	$ 27,405	$ 21,893

BROKERAGE RECEIVABLES AND BRO73

BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Brokers and Dealers [Abstract]
Receivables from customers	$ 12,452	$ 10,374
Receivables from brokers, dealers, and clearing organizations	24,436	18,513
Total brokerage receivables	36,888	28,887
Payables to customers	37,769	37,237
Payables to brokers, dealers, and clearing organizations	21,886	19,915
Total brokerage payables	$ 59,655	$ 57,152

INVESTMENTS - Overview (Details

INVESTMENTS - Overview (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Investment Holdings
Investments	$ 345,833		$ 353,304
Interest and dividends on investments
Taxable interest	1,760	$ 1,677
Interest exempt from U.S. federal income tax	146	143
Dividend income	54	35
Total interest and dividend income	1,960	1,855
Gross realized investments losses, excluding losses from other-than-temporary impairment
Gross realized investment gains	288	379
Gross realized investment losses	(96)	(193)
Net realized gains on sale of investments	192	$ 186
Securities available-for-sale
Amortized cost	290,759		300,269
Gross unrealized gains	1,774		1,721
Gross unrealized losses	2,251		2,566
Fair value	290,282		299,424
Mortgage-backed securities - U.S. agency-sponsored
Securities available-for-sale
Amortized cost	35,951		38,663
Gross unrealized gains	241		248
Gross unrealized losses	489		506
Fair value	35,703		38,405
Mortgage-backed securities - Prime
Securities available-for-sale
Amortized cost	2		2
Gross unrealized gains	0		0
Gross unrealized losses	0		0
Fair value	2		2
Mortgage-backed securities - Alt-A
Securities available-for-sale
Amortized cost	38		43
Gross unrealized gains	9		7
Gross unrealized losses	0		0
Fair value	47		50
Mortgage-backed securities - Non-U.S. residential
Securities available-for-sale
Amortized cost	3,416		3,852
Gross unrealized gains	31		13
Gross unrealized losses	22		7
Fair value	3,425		3,858
Mortgage-backed securities - Commercial
Securities available-for-sale
Amortized cost	360		357
Gross unrealized gains	1		2
Gross unrealized losses	1		1
Fair value	360		358
Mortgage-backed securities
Securities available-for-sale
Amortized cost	39,767		42,917
Gross unrealized gains	282		270
Gross unrealized losses	512		514
Fair value	39,537		42,673
U.S. Treasury
Securities available-for-sale
Amortized cost	107,543		113,606
Gross unrealized gains	637		629
Gross unrealized losses	396		452
Fair value	107,784		113,783
Agency obligations
Securities available-for-sale
Amortized cost	9,910		9,952
Gross unrealized gains	23		21
Gross unrealized losses	70		85
Fair value	9,863		9,888
U.S. Treasury and federal agency securities
Securities available-for-sale
Amortized cost	117,453		123,558
Gross unrealized gains	660		650
Gross unrealized losses	466		537
Fair value	117,647		123,671
State and municipal securities
Securities available-for-sale
Amortized cost	10,228		10,797
Gross unrealized gains	81		80
Gross unrealized losses	684		757
Fair value	9,625		10,120
Foreign government
Securities available-for-sale
Amortized cost	99,974		98,112
Gross unrealized gains	623		590
Gross unrealized losses	467		554
Fair value	100,130		98,148
Corporate
Securities available-for-sale
Amortized cost	15,897		17,195
Gross unrealized gains	91		105
Gross unrealized losses	109		176
Fair value	15,879		17,124
Asset-backed securities
Securities available-for-sale
Amortized cost	6,522		6,810
Gross unrealized gains	9		6
Gross unrealized losses	8		22
Fair value	6,523		6,794
Other debt securities
Securities available-for-sale
Amortized cost	550		503
Gross unrealized gains	0		0
Gross unrealized losses	0		0
Fair value	550		503
Debt securities
Securities available-for-sale
Amortized cost	290,391		299,892
Gross unrealized gains	1,746		1,701
Gross unrealized losses	2,246		2,560
Fair value	289,891		299,033
Equity securities
Securities available-for-sale
Amortized cost	368		377
Gross unrealized gains	28		20
Gross unrealized losses	5		6
Fair value	391		391
Securities available-for-sale (AFS)
Investment Holdings
Investments	290,282		299,424
Held-to-maturity securities
Investment Holdings
Investments	47,942		45,667
Non-marketable equity securities | Fair value
Investment Holdings
Investments	1,529		1,774
Non-marketable equity securities | Carried at cost
Investment Holdings
Investments	$ 6,080		$ 6,439

INVESTMENTS - Fair Value of AFS

INVESTMENTS - Fair Value of AFS Securities (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Fair value
Less than 12 months	$ 107,721	$ 122,278
12 months or longer	20,818	22,358
Total	128,539	144,636
Gross unrealized losses
Less than 12 months	1,202	1,394
12 months or longer	1,049	1,172
Total	2,251	2,566
Mortgage-backed securities - U.S. agency-sponsored
Fair value
Less than 12 months	21,496	23,534
12 months or longer	2,043	2,236
Total	23,539	25,770
Gross unrealized losses
Less than 12 months	423	436
12 months or longer	66	70
Total	489	506
Mortgage-backed securities - Prime
Fair value
Less than 12 months		1
12 months or longer		0
Total		1
Gross unrealized losses
Less than 12 months		0
12 months or longer		0
Total		0
Mortgage-backed securities - Non-U.S. residential
Fair value
Less than 12 months	423	486
12 months or longer	803	1,276
Total	1,226	1,762
Gross unrealized losses
Less than 12 months	1	0
12 months or longer	21	7
Total	22	7
Mortgage-backed securities - Commercial
Fair value
Less than 12 months	91	75
12 months or longer	49	58
Total	140	133
Gross unrealized losses
Less than 12 months	1	1
12 months or longer	0	0
Total	1	1
Mortgage-backed securities
Fair value
Less than 12 months	22,010	24,096
12 months or longer	2,895	3,570
Total	24,905	27,666
Gross unrealized losses
Less than 12 months	425	437
12 months or longer	87	77
Total	512	514
U.S. Treasury
Fair value
Less than 12 months	38,221	44,342
12 months or longer	955	1,335
Total	39,176	45,677
Gross unrealized losses
Less than 12 months	393	445
12 months or longer	3	7
Total	396	452
Agency obligations
Fair value
Less than 12 months	6,099	6,552
12 months or longer	145	250
Total	6,244	6,802
Gross unrealized losses
Less than 12 months	70	83
12 months or longer	0	2
Total	70	85
U.S. Treasury and federal agency securities
Fair value
Less than 12 months	44,320	50,894
12 months or longer	1,100	1,585
Total	45,420	52,479
Gross unrealized losses
Less than 12 months	463	528
12 months or longer	3	9
Total	466	537
State and municipal securities
Fair value
Less than 12 months	1,039	1,616
12 months or longer	2,883	3,116
Total	3,922	4,732
Gross unrealized losses
Less than 12 months	47	55
12 months or longer	637	702
Total	684	757
Foreign government
Fair value
Less than 12 months	33,770	38,226
12 months or longer	11,624	8,973
Total	45,394	47,199
Gross unrealized losses
Less than 12 months	173	243
12 months or longer	294	311
Total	467	554
Corporate
Fair value
Less than 12 months	6,278	7,011
12 months or longer	881	1,877
Total	7,159	8,888
Gross unrealized losses
Less than 12 months	93	129
12 months or longer	16	47
Total	109	176
Asset-backed securities
Fair value
Less than 12 months	221	411
12 months or longer	1,369	3,213
Total	1,590	3,624
Gross unrealized losses
Less than 12 months	0	0
12 months or longer	8	22
Total	8	22
Other
Fair value
Less than 12 months	70	5
12 months or longer	0	0
Total	70	5
Gross unrealized losses
Less than 12 months	0	0
12 months or longer	0	0
Total	0	0
Equity securities
Fair value
Less than 12 months	13	19
12 months or longer	66	24
Total	79	43
Gross unrealized losses
Less than 12 months	1	2
12 months or longer	4	4
Total	$ 5	$ 6

INVESTMENTS - Fair Value of A76

INVESTMENTS - Fair Value of AFS Debt Securities by Contractual Maturity Date (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Total amortized cost	$ 290,391	$ 299,892
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Total fair value	289,891	299,033
Mortgage-backed securities
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Due within 1 year, amortized cost	127	132
After 1 but within 5 years, amortized cost	633	736
After 5 but within 10 years, amortized cost	1,888	2,279
After 10 years, amortized cost	37,119	39,770
Total amortized cost	39,767	42,917
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Fair value, due within 1 year	127	132
Fair value, after 1 but within 5 years	635	738
Fair value, after 5 but within 10 years	1,877	2,265
Fair value, after 10 years	36,898	39,538
Total fair value	39,537	42,673
U.S. Treasury and federal agency securities
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Due within 1 year, amortized cost	4,182	4,945
After 1 but within 5 years, amortized cost	101,314	101,369
After 5 but within 10 years, amortized cost	11,920	17,153
After 10 years, amortized cost	37	91
Total amortized cost	117,453	123,558
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Fair value, due within 1 year	4,161	4,945
Fair value, after 1 but within 5 years	101,367	101,323
Fair value, after 5 but within 10 years	12,082	17,314
Fair value, after 10 years	37	89
Total fair value	117,647	123,671
State and municipal securities
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Due within 1 year, amortized cost	2,057	2,093
After 1 but within 5 years, amortized cost	2,675	2,668
After 5 but within 10 years, amortized cost	319	335
After 10 years, amortized cost	5,177	5,701
Total amortized cost	10,228	10,797
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Fair value, due within 1 year	2,057	2,092
Fair value, after 1 but within 5 years	2,674	2,662
Fair value, after 5 but within 10 years	316	334
Fair value, after 10 years	4,578	5,032
Total fair value	9,625	10,120
Foreign government
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Due within 1 year, amortized cost	31,111	32,540
After 1 but within 5 years, amortized cost	53,827	51,008
After 5 but within 10 years, amortized cost	12,402	12,388
After 10 years, amortized cost	2,634	2,176
Total amortized cost	99,974	98,112
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Fair value, due within 1 year	31,140	32,547
Fair value, after 1 but within 5 years	53,747	50,881
Fair value, after 5 but within 10 years	12,478	12,440
Fair value, after 10 years	2,765	2,280
Total fair value	100,130	98,148
All other
Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis [Abstract]
Due within 1 year, amortized cost	3,443	2,629
After 1 but within 5 years, amortized cost	10,306	12,339
After 5 but within 10 years, amortized cost	6,250	6,566
After 10 years, amortized cost	2,970	2,974
Total amortized cost	22,969	24,508
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Fair value, due within 1 year	3,243	2,628
Fair value, after 1 but within 5 years	10,526	12,334
Fair value, after 5 but within 10 years	6,242	6,528
Fair value, after 10 years	2,941	2,931
Total fair value	$ 22,952	$ 24,421

INVESTMENTS - Debt Securities H

INVESTMENTS - Debt Securities Held-to-Maturity (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Mar. 31, 2017
Debt Securities Held-to-maturity
Amortized cost basis	$ 46,163	$ 48,459
Net unrealized gains (losses) recognized in AOCI	(496)	(517)
Carrying value	45,667	47,942
Gross unrealized gains	345	420
Gross unrealized (losses)	(457)	(455)
Fair value	45,555	47,907
Fair value of AFS securities transferred to HTM	5,800
Mortgage-backed securities - U.S. agency-sponsored
Debt Securities Held-to-maturity
Amortized cost basis	22,462	23,998
Net unrealized gains (losses) recognized in AOCI	33	27
Carrying value	22,495	24,025
Gross unrealized gains	47	46
Gross unrealized (losses)	(186)	(204)
Fair value	22,356	23,867
Fair value of AFS securities transferred to HTM	5,000
Mortgage-backed securities - Prime
Debt Securities Held-to-maturity
Amortized cost basis	31	7
Net unrealized gains (losses) recognized in AOCI	(7)	0
Carrying value	24	7
Gross unrealized gains	10	10
Gross unrealized (losses)	(1)	0
Fair value	33	17
Mortgage-backed securities - Alt-A
Debt Securities Held-to-maturity
Amortized cost basis	314	303
Net unrealized gains (losses) recognized in AOCI	(27)	(25)
Carrying value	287	278
Gross unrealized gains	69	78
Gross unrealized (losses)	(1)	0
Fair value	355	356
Mortgage-backed securities - Non-U.S. residential
Debt Securities Held-to-maturity
Amortized cost basis	1,871	1,828
Net unrealized gains (losses) recognized in AOCI	(47)	(46)
Carrying value	1,824	1,782
Gross unrealized gains	49	60
Gross unrealized (losses)	0	0
Fair value	1,873	1,842
Mortgage-backed securities - Commercial
Debt Securities Held-to-maturity
Amortized cost basis	14	26
Net unrealized gains (losses) recognized in AOCI	0	0
Carrying value	14	26
Gross unrealized gains	0	0
Gross unrealized (losses)	0	0
Fair value	14	26
Mortgage-backed securities
Debt Securities Held-to-maturity
Amortized cost basis	24,692	26,162
Net unrealized gains (losses) recognized in AOCI	(48)	(44)
Carrying value	24,644	26,118
Gross unrealized gains	175	194
Gross unrealized (losses)	(188)	(204)
Fair value	24,631	26,108
State and municipal securities
Debt Securities Held-to-maturity
Amortized cost basis	9,025	9,530
Net unrealized gains (losses) recognized in AOCI	(442)	(468)
Carrying value	8,583	9,062
Gross unrealized gains	129	163
Gross unrealized (losses)	(238)	(224)
Fair value	8,474	9,001
Fair value of AFS securities transferred to HTM	830
Foreign government
Debt Securities Held-to-maturity
Amortized cost basis	1,339	1,202
Net unrealized gains (losses) recognized in AOCI	0	0
Carrying value	1,339	1,202
Gross unrealized gains	0	0
Gross unrealized (losses)	(26)	(21)
Fair value	1,313	1,181
Asset-backed securities
Debt Securities Held-to-maturity
Amortized cost basis	11,107	11,565
Net unrealized gains (losses) recognized in AOCI	(6)	(5)
Carrying value	11,101	11,560
Gross unrealized gains	41	63
Gross unrealized (losses)	(5)	(6)
Fair value	$ 11,137	$ 11,617

INVESTMENTS - Debt Securities i

INVESTMENTS - Debt Securities in HTM in Unrecognized Loss Position (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	$ 3,189	$ 3,532
12 months or longer	21,331	20,889
Total	24,520	24,421
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	73	84
12 months or longer	382	373
Total	455	457
Unrealized (loss), other than temporary impairment, not credit loss, recorded in AOCI	(517)	(496)
Mortgage-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	3	17
12 months or longer	18,784	17,176
Total	18,787	17,193
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	0	0
12 months or longer	204	188
Total	204	188
State and municipal securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	2,005	2,200
12 months or longer	1,199	1,210
Total	3,204	3,410
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	52	58
12 months or longer	172	180
Total	224	238
Foreign government
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	1,181	1,313
12 months or longer	0	0
Total	1,181	1,313
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	21	26
12 months or longer	0	0
Total	21	26
Asset-backed securities
Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value
Less than 12 months	0	2
12 months or longer	1,348	2,503
Total	1,348	2,505
Held-to-maturity Securities, Continuous Unrealized Loss Position, Gross Recognized Losses
Less than 12 months	0	0
12 months or longer	6	5
Total	$ 6	$ 5

INVESTMENTS - Carrying Value an

INVESTMENTS - Carrying Value and Fair Value of HTM Debt Securities by Contractual Maturity Dates (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Carrying value	$ 47,942	$ 45,667
Held-to-maturity Securities, Debt Maturities, Fair Value;
Fair value	47,907	45,555
Mortgage-backed securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	0	0
After 1 but within 5 years, carrying value	755	760
After 5 but within 10 years, carrying value	53	54
After 10 years, carrying value	25,310	23,830
Carrying value	26,118	24,644
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	758	766
After 5 but within 10 years, fair value	54	55
After 10 years, fair value	25,296	23,810
Fair value	26,108	24,631
State and municipal securities
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	358	406
After 1 but within 5 years, carrying value	147	112
After 5 but within 10 years, carrying value	344	363
After 10 years, carrying value	8,213	7,702
Carrying value	9,062	8,583
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	358	406
After 1 but within 5 years, fair value	148	110
After 5 but within 10 years, fair value	349	367
After 10 years, fair value	8,146	7,591
Fair value	9,001	8,474
Foreign government
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	637	824
After 1 but within 5 years, carrying value	565	515
After 5 but within 10 years, carrying value	0	0
After 10 years, carrying value	0	0
Carrying value	1,202	1,339
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	637	818
After 1 but within 5 years, fair value	544	495
After 5 but within 10 years, fair value	0	0
After 10 years, fair value	0	0
Fair value	1,181	1,313
All other
Held-to-maturity Securities, Debt Maturities, Net Carrying Amount;
Due within 1 year, carrying value	0	0
After 1 but within 5 years, carrying value	0	0
After 5 but within 10 years, carrying value	500	513
After 10 years, carrying value	11,060	10,588
Carrying value	11,560	11,101
Held-to-maturity Securities, Debt Maturities, Fair Value;
Due within 1 year, fair value	0	0
After 1 but within 5 years, fair value	0	0
After 5 but within 10 years, fair value	501	514
After 10 years, fair value	11,116	10,623
Fair value	$ 11,617	$ 11,137

INVESTMENTS - Recognition and M

INVESTMENTS - Recognition and Measurement of OTTI (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
OTTI on Investments disclosures
Total OTTI losses recognized during the period	$ 0	$ 1
Less: portion of impairment loss recognized in AOCI (before taxes)	0	0
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell	0	1
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise	12	464
Total impairment losses recognized in earnings	12	465
Securities available-for-sale (AFS)
OTTI on Investments disclosures
Total OTTI losses recognized during the period	0	1
Less: portion of impairment loss recognized in AOCI (before taxes)	0	0
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell	0	1
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise	11	195
Total impairment losses recognized in earnings	11	196
Held-to-maturity securities
OTTI on Investments disclosures
Total OTTI losses recognized during the period	0	0
Less: portion of impairment loss recognized in AOCI (before taxes)	0	0
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell	0	0
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise	1	7
Total impairment losses recognized in earnings	1	7
Other assets
OTTI on Investments disclosures
Total OTTI losses recognized during the period	0	0
Less: portion of impairment loss recognized in AOCI (before taxes)	0	0
Net impairment losses recognized in earnings for securities that the Company does not intend to sell nor will likely be required to sell	0	0
Impairment losses recognized in earnings for securities that the Company intends to sell, would be more likely than not required to sell or will be subject to an issuer call deemed probable of exercise	0	262
Total impairment losses recognized in earnings	$ 0	262
VENEZUELA | Securities available-for-sale (AFS)
OTTI on Investments disclosures
Total impairment losses recognized in earnings		$ 160

INVESTMENTS - Cumulative OTTI C

INVESTMENTS - Cumulative OTTI Credit Losses (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
AFS debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	$ 31	$ 73
Credit impairments recognized in earnings on securities not previously impaired	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(1)	(15)
Ending balance	30	59
AFS debt securities | Mortgage-backed securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	0	0
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	0
Ending balance	0	0
AFS debt securities | State and municipal securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	4	12
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	(8)
Ending balance	4	4
AFS debt securities | Foreign government securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	0	5
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	0
Ending balance	0	5
AFS debt securities | Corporate
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	5	9
Credit impairments recognized in earnings on securities not previously impaired	0	1
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(1)	(3)
Ending balance	4	7
AFS debt securities | Other
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	22	47
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	(4)
Ending balance	22	43
HTM debt securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	104	136
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(4)	0
Ending balance	100	136
HTM debt securities | Mortgage-backed securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	101	132
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	(4)	0
Ending balance	97	132
HTM debt securities | State and municipal securities
Schedule of other-than-temporary impairment, credit losses recognized in earnings, roll forward
Beginning balance	3	4
Credit impairments recognized in earnings on securities not previously impaired	0	0
Credit impairments recognized in earnings on securities that have been previously impaired	0	0
Reductions due to credit-impaired securities sold, transferred or matured	0	0
Ending balance	$ 3	$ 4

INVESTMENTS - Alternative Inves

INVESTMENTS - Alternative Investment Funds (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Investments in Alternative Investment Funds
Alternative investment funds, fair value	$ 416	$ 408
Alternative investment funds, unfunded commitments	103	102
Hedge funds
Investments in Alternative Investment Funds
Alternative investment funds, fair value	3	4
Alternative investment funds, unfunded commitments	$ 0	$ 0
Alternative investment funds, redemption frequency (if currently eligible)	Generally quarterly
Hedge funds | Minimum
Investments in Alternative Investment Funds
Alternative investment funds, redemption notice period	10 days	10 days
Hedge funds | Maximum
Investments in Alternative Investment Funds
Alternative investment funds, redemption notice period	95 days	95 days
Private equity
Investments in Alternative Investment Funds
Alternative investment funds, fair value	$ 359	$ 348
Alternative investment funds, unfunded commitments	82	82
Real estate funds
Investments in Alternative Investment Funds
Alternative investment funds, fair value	54	56
Alternative investment funds, unfunded commitments	$ 21	$ 20

LOANS - Consumer Loans (Details

LOANS - Consumer Loans (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)category	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Loans
Number of loan categories | category	2
Loans, net of unearned income	$ 628,595		$ 624,369
Consumer
Loans
Total loans	319,799		324,287
Net unearned income	757		776
Loans, net of unearned income	320,556		325,063
Loans sold and/or reclassified to held-for-sale	2,300	$ 2,700
In U.S. offices | Consumer
Loans
Total loans	207,655		216,165
In U.S. offices | Consumer | Mortgage and real estate
Loans
Total loans	71,170		72,957
In U.S. offices | Consumer | Installment, revolving credit, and other
Loans
Total loans	3,252		3,395
In U.S. offices | Consumer | Cards
Loans
Total loans	125,799		132,654
In U.S. offices | Consumer | Commercial and industrial
Loans
Total loans	7,434		7,159
In offices outside the U.S. | Consumer
Loans
Total loans	112,144		108,122
In offices outside the U.S. | Consumer | Mortgage and real estate
Loans
Total loans	43,822		42,803
In offices outside the U.S. | Consumer | Installment, revolving credit, and other
Loans
Total loans	26,014		24,887
In offices outside the U.S. | Consumer | Cards
Loans
Total loans	24,497		23,783
In offices outside the U.S. | Consumer | Commercial and industrial
Loans
Total loans	17,728		16,568
In offices outside the U.S. | Consumer | Lease financing
Loans
Total loans	$ 83		$ 81

LOANS - Consumer Loan Delinquen

LOANS - Consumer Loan Delinquency (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Non-Accrual Details
Loans, net of unearned income	$ 628,595	$ 624,369
Loans at fair value	4,035	3,486
Consumer
Non-Accrual Details
Loans, current	313,132	317,187
Loans, net of unearned income	320,556	325,063
Total non-accrual	2,955	3,158
90 days past due and accruing	$ 2,805	$ 2,991
Loans less than this number of days past due are considered current	30 days	30 days
Number of days past due, non-accrual status	60 days
Consumer | Less than or equal to 80%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	$ 57,679	$ 58,718
Consumer | 80% but less than or equal to 100%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	6,663	7,120
Consumer | Greater than 100%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	1,495	1,629
Consumer | Less than 620
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	13,205	13,088
Consumer | ≥ 620 but less than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	15,197	15,431
Consumer | Equal to or greater than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	163,418	172,145
Consumer | Government-guaranteed
Non-Accrual Details
Loans, past due	1,368	1,474
Consumer | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	3,131	3,275
Consumer | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	2,925	3,127
Consumer | Residential first mortgages
Non-Accrual Details
Loans at fair value	$ 28	$ 29
Number of days past due, non-accrual status	90 days	90 days
Consumer | Residential first mortgages | Less than or equal to 80%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	$ 45,335	$ 45,849
Consumer | Residential first mortgages | 80% but less than or equal to 100%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	3,358	3,467
Consumer | Residential first mortgages | Greater than 100%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	312	324
Consumer | Residential first mortgages | Less than 620
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	2,643	2,744
Consumer | Residential first mortgages | ≥ 620 but less than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	2,323	2,422
Consumer | Residential first mortgages | Equal to or greater than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	43,848	44,279
Consumer | Home equity loans | Less than or equal to 80%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	12,344	12,869
Consumer | Home equity loans | 80% but less than or equal to 100%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	3,305	3,653
Consumer | Home equity loans | Greater than 100%
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	1,183	1,305
Consumer | Home equity loans | Less than 620
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	1,650	1,750
Consumer | Home equity loans | ≥ 620 but less than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	1,330	1,418
Consumer | Home equity loans | Equal to or greater than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	13,935	14,743
Consumer | Credit cards | Less than 620
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	8,631	8,310
Consumer | Credit cards | ≥ 620 but less than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	11,270	11,320
Consumer | Credit cards | Equal to or greater than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	103,156	110,522
Consumer | Installment and other revolving | Less than 620
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	281	284
Consumer | Installment and other revolving | ≥ 620 but less than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	274	271
Consumer | Installment and other revolving | Equal to or greater than 660
Financing Receivable
Loans acquired with deteriorated credit quality in accordance with ASC 310-30	$ 2,479	2,601
Consumer | Commercial banking loans
Non-Accrual Details
Number of days past due, non-accrual status	90 days
Consumer | Total GCB and Corporate/Other consumer
Non-Accrual Details
Loans, current	$ 313,130	317,184
Loans, net of unearned income	320,554	325,060
Total non-accrual	2,955	3,158
90 days past due and accruing	2,805	2,991
Consumer | Total GCB and Corporate/Other consumer | Government-guaranteed
Non-Accrual Details
Loans, past due	1,368	1,474
Consumer | Total GCB and Corporate/Other consumer | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	3,131	3,275
Consumer | Total GCB and Corporate/Other consumer | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	2,925	3,127
Consumer | Other
Non-Accrual Details
Loans, current	2	3
Loans, net of unearned income	2	3
Total non-accrual	0	0
90 days past due and accruing	0	0
Consumer | Other | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | Other | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	0	0
Consumer | Other | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices
Non-Accrual Details
Loans, current	203,420	213,222
Loans, net of unearned income	209,116	219,491
Total non-accrual	1,926	2,160
90 days past due and accruing	2,563	2,752
Consumer | In North America offices | Government-guaranteed
Non-Accrual Details
Loans, past due	1,368	1,474
Consumer | In North America offices | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	2,106	2,365
Consumer | In North America offices | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	2,222	2,430
Consumer | In North America offices | Residential first mortgages
Non-Accrual Details
Loans, current	50,423	50,766
Loans, net of unearned income	52,537	53,133
Total non-accrual	763	848
90 days past due and accruing	1,117	1,227
Mortgage loans in process of foreclosure	100	100
Consumer | In North America offices | Residential first mortgages | Government-guaranteed
Non-Accrual Details
Loans, past due	1,368	1,474
Consumer | In North America offices | Residential first mortgages | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	447	522
Consumer | In North America offices | Residential first mortgages | 30 to 89 Days Past Due | Government-guaranteed
Non-Accrual Details
Loans, past due	200	200
Consumer | In North America offices | Residential first mortgages | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	299	371
Consumer | In North America offices | Residential first mortgages | Equal to greater than 90 days past due | Government-guaranteed
Non-Accrual Details
Loans, past due	1,200	1,300
Consumer | In North America offices | Home equity loans
Non-Accrual Details
Loans, current	16,694	18,767
Loans, net of unearned income	17,331	19,454
Total non-accrual	848	914
90 days past due and accruing	0	0
Home equity loans in process of foreclosure	100	100
Consumer | In North America offices | Home equity loans | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Home equity loans | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	233	249
Consumer | In North America offices | Home equity loans | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	404	438
Consumer | In North America offices | Credit cards
Non-Accrual Details
Loans, current	123,638	130,327
Loans, net of unearned income	126,433	133,301
Total non-accrual	0	0
90 days past due and accruing	1,433	1,509
Consumer | In North America offices | Credit cards | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Credit cards | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	1,362	1,465
Consumer | In North America offices | Credit cards | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	1,433	1,509
Consumer | In North America offices | Installment and other revolving
Non-Accrual Details
Loans, current	3,537	4,486
Loans, net of unearned income	3,601	4,630
Total non-accrual	24	70
90 days past due and accruing	1	2
Consumer | In North America offices | Installment and other revolving | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Installment and other revolving | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	46	106
Consumer | In North America offices | Installment and other revolving | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	18	38
Consumer | In North America offices | Commercial banking loans
Non-Accrual Details
Loans, current	9,128	8,876
Loans, net of unearned income	9,214	8,973
Total non-accrual	291	328
90 days past due and accruing	12	14
Consumer | In North America offices | Commercial banking loans | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In North America offices | Commercial banking loans | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	18	23
Consumer | In North America offices | Commercial banking loans | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	68	74
Consumer | In offices outside North America
Non-Accrual Details
Loans, current	109,710	103,962
Loans, net of unearned income	111,438	105,569
Total non-accrual	1,029	998
90 days past due and accruing	242	239
Consumer | In offices outside North America | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	1,025	910
Consumer | In offices outside North America | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	703	697
Consumer | In offices outside North America | Residential first mortgages
Non-Accrual Details
Loans, current	36,624	35,862
Loans, net of unearned income	37,025	36,203
Total non-accrual	400	360
90 days past due and accruing	0	0
Consumer | In offices outside North America | Residential first mortgages | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Residential first mortgages | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	245	206
Consumer | In offices outside North America | Residential first mortgages | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	156	135
Consumer | In offices outside North America | Credit cards
Non-Accrual Details
Loans, current	23,272	22,363
Loans, net of unearned income	23,997	23,055
Total non-accrual	272	258
90 days past due and accruing	242	239
Consumer | In offices outside North America | Credit cards | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Credit cards | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	394	368
Consumer | In offices outside North America | Credit cards | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	331	324
Consumer | In offices outside North America | Installment and other revolving
Non-Accrual Details
Loans, current	24,088	22,683
Loans, net of unearned income	24,506	23,073
Total non-accrual	149	163
90 days past due and accruing	0	0
Consumer | In offices outside North America | Installment and other revolving | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Installment and other revolving | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	295	264
Consumer | In offices outside North America | Installment and other revolving | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	123	126
Consumer | In offices outside North America | Commercial banking loans
Non-Accrual Details
Loans, current	25,726	23,054
Loans, net of unearned income	25,910	23,238
Total non-accrual	208	217
90 days past due and accruing	0	0
Consumer | In offices outside North America | Commercial banking loans | Government-guaranteed
Non-Accrual Details
Loans, past due	0	0
Consumer | In offices outside North America | Commercial banking loans | 30 to 89 Days Past Due
Non-Accrual Details
Loans, past due	91	72
Consumer | In offices outside North America | Commercial banking loans | Equal to greater than 90 days past due
Non-Accrual Details
Loans, past due	$ 93	$ 112

LOANS - Impaired Consumer Loans

LOANS - Impaired Consumer Loans (Details) - Consumer $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017USD ($)Q	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)Q
Financing receivable impaired
Recorded investment	$ 7,573		$ 7,799
Unpaid principal balance	8,694		8,987
Related specific allowance	1,569		1,608
Average carrying value	8,216		$ 8,802
Interest income recognized	$ 96	$ 120
Number of quarters used to calculate the average recorded investment balance | Q	4		4
Residential first mortgages
Financing receivable impaired
Recorded investment	$ 3,632		$ 3,786
Unpaid principal balance	3,995		4,157
Related specific allowance	402		540
Average carrying value	4,116		4,632
Interest income recognized	36	61
Impaired financing receivable without specific allowance	680		740
Home equity loans
Financing receivable impaired
Recorded investment	1,219		1,298
Unpaid principal balance	1,720		1,824
Related specific allowance	281		189
Average carrying value	1,289		1,326
Interest income recognized	8	9
Impaired financing receivable without specific allowance	388		406
Credit cards
Financing receivable impaired
Recorded investment	1,824		1,747
Unpaid principal balance	1,858		1,781
Related specific allowance	588		566
Average carrying value	1,813		1,831
Interest income recognized	38	41
Individual installment and other
Financing receivable impaired
Recorded investment	391		455
Unpaid principal balance	411		481
Related specific allowance	176		215
Average carrying value	449		475
Interest income recognized	8	7
Commercial banking loans
Financing receivable impaired
Recorded investment	507		513
Unpaid principal balance	710		744
Related specific allowance	122		98
Average carrying value	549		538
Interest income recognized	6	$ 2
Impaired financing receivable without specific allowance	$ 82		$ 97

LOANS - Consumer Troubled Debt

LOANS - Consumer Troubled Debt Restructurings (Details) - Consumer $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017USD ($)loan	Mar. 31, 2016USD ($)loan	Dec. 31, 2016
Loans receivable
Period within which default occurred post-modification	1 year
Number of days past due, non-accrual status	60 days
Residential first mortgages
Loans receivable
Number of days past due, non-accrual status	90 days		90 days
Commercial banking
Loans receivable
Number of days past due, non-accrual status	90 days
In North America offices
Loans receivable
Number of loans modified | loan	61,229	52,843
Post-modification recorded investment	$ 424	$ 447
TDR in payment default	$ 114	$ 148
In North America offices | Residential first mortgages
Loans receivable
Number of loans modified | loan	966	1,468
Post-modification recorded investment	$ 130	$ 212
Average interest rate reduction	1.00%	1.00%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 15	$ 20
TDR in payment default	51	87
In North America offices | Residential first mortgages | New OCC guidance
Loans receivable
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 9	$ 14
In North America offices | Home equity loans
Loans receivable
Number of loans modified | loan	679	858
Post-modification recorded investment	$ 56	$ 30
Average interest rate reduction	1.00%	3.00%
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 6	$ 5
TDR in payment default	9	9
In North America offices | Home equity loans | New OCC guidance
Loans receivable
Post-modification recorded investment for borrowers that have gone through Chapter 7 bankruptcy	$ 6	$ 5
In North America offices | Credit cards
Loans receivable
Number of loans modified | loan	59,337	49,109
Post-modification recorded investment	$ 231	$ 188
Average interest rate reduction	17.00%	17.00%
TDR in payment default	$ 52	$ 49
In North America offices | Installment and other revolving
Loans receivable
Number of loans modified | loan	221	1,385
Post-modification recorded investment	$ 2	$ 12
Average interest rate reduction	5.00%	14.00%
TDR in payment default	$ 0	$ 2
In North America offices | Commercial banking
Loans receivable
Number of loans modified | loan	26	23
Post-modification recorded investment	$ 5	$ 5
Average interest rate reduction	0.00%	0.00%
TDR in payment default	$ 2	$ 1
In offices outside the U.S.
Loans receivable
Number of loans modified | loan	37,189	74,298
Post-modification recorded investment	$ 185	$ 240
TDR in payment default	$ 67	$ 65
In offices outside the U.S. | Residential first mortgages
Loans receivable
Number of loans modified | loan	613	419
Post-modification recorded investment	$ 27	$ 15
Average interest rate reduction	0.00%	0.00%
TDR in payment default	$ 2	$ 3
In offices outside the U.S. | Credit cards
Loans receivable
Number of loans modified | loan	25,237	52,207
Post-modification recorded investment	$ 85	$ 123
Average interest rate reduction	14.00%	13.00%
TDR in payment default	$ 42	$ 37
In offices outside the U.S. | Installment and other revolving
Loans receivable
Number of loans modified | loan	11,307	21,644
Post-modification recorded investment	$ 60	$ 82
Average interest rate reduction	7.00%	7.00%
TDR in payment default	$ 23	$ 22
In offices outside the U.S. | Commercial banking
Loans receivable
Number of loans modified | loan	32	28
Post-modification recorded investment	$ 13	$ 20
Average interest rate reduction	2.00%	0.00%
TDR in payment default	$ 0	$ 3
Deferred principal | In North America offices
Loans receivable
Post-modification recorded investment	6	2
Deferred principal | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	3	2
Deferred principal | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	3	0
Deferred principal | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In North America offices | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In North America offices | Commercial banking
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0
Deferred principal | In offices outside the U.S. | Commercial banking
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In North America offices | Commercial banking
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0
Contingent principal forgiveness | In offices outside the U.S. | Commercial banking
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices
Loans receivable
Post-modification recorded investment	1	1
Principal forgiveness | In North America offices | Residential first mortgages
Loans receivable
Post-modification recorded investment	1	1
Principal forgiveness | In North America offices | Home equity loans
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices | Credit cards
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices | Installment and other revolving
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In North America offices | Commercial banking
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In offices outside the U.S.
Loans receivable
Post-modification recorded investment	6	4
Principal forgiveness | In offices outside the U.S. | Residential first mortgages
Loans receivable
Post-modification recorded investment	0	0
Principal forgiveness | In offices outside the U.S. | Credit cards
Loans receivable
Post-modification recorded investment	2	2
Principal forgiveness | In offices outside the U.S. | Installment and other revolving
Loans receivable
Post-modification recorded investment	4	2
Principal forgiveness | In offices outside the U.S. | Commercial banking
Loans receivable
Post-modification recorded investment	$ 0	$ 0

LOANS - Corporate Loans (Detail

LOANS - Corporate Loans (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Loans
Loans, net of unearned income	$ 628,595		$ 624,369
Corporate
Loans
Total loans	308,701		300,010
Net unearned income	(662)		(704)
Loans, net of unearned income	308,039		299,306
Loans sold and/or reclassified to held-for-sale	500	$ 500
Corporate | Commercial and industrial
Loans
Loans, net of unearned income	134,445		129,116
Corporate | Financial institutions
Loans
Loans, net of unearned income	68,012		61,560
Corporate | Mortgage and real estate
Loans
Loans, net of unearned income	45,564		44,031
Corporate | Lease financing
Loans
Loans, net of unearned income	1,764		1,769
Corporate | In U.S. offices
Loans
Total loans	159,354		159,813
Corporate | In U.S. offices | Commercial and industrial
Loans
Total loans	49,845		49,586
Corporate | In U.S. offices | Financial institutions
Loans
Total loans	35,734		35,517
Corporate | In U.S. offices | Mortgage and real estate
Loans
Total loans	40,052		38,691
Corporate | In U.S. offices | Installment, revolving credit, and other
Loans
Total loans	32,212		34,501
Corporate | In U.S. offices | Lease financing
Loans
Total loans	1,511		1,518
Corporate | In offices outside the U.S.
Loans
Total loans	149,347		140,197
Corporate | In offices outside the U.S. | Commercial and industrial
Loans
Total loans	87,258		81,882
Corporate | In offices outside the U.S. | Financial institutions
Loans
Total loans	33,763		26,886
Corporate | In offices outside the U.S. | Mortgage and real estate
Loans
Total loans	5,527		5,363
Corporate | In offices outside the U.S. | Installment, revolving credit, and other
Loans
Total loans	16,576		19,965
Corporate | In offices outside the U.S. | Lease financing
Loans
Total loans	253		251
Corporate | In offices outside the U.S. | Government and official institutions
Loans
Total loans	$ 5,970		$ 5,850

LOANS - Corporate Loan Delinque

LOANS - Corporate Loan Delinquency (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Non-Accrual Details
Loans, net of unearned income	$ 628,595	$ 624,369
Loans at fair value	4,035	3,486
Corporate
Non-Accrual Details
90 days past due and accruing	1,150	997
Total non-accrual	2,339	2,421
Total current	300,543	292,431
Loans, net of unearned income	308,039	299,306
Loans at fair value	4,007	3,457
Purchased distressed loans	$ 0	0
Number of days past due, non-accrual status	90 days
Loans less than this number of days past due are considered current	30 days
Corporate | Commercial and industrial
Non-Accrual Details
90 days past due and accruing	$ 170	195
Total non-accrual	1,692	1,909
Total current	132,583	127,012
Loans, net of unearned income	134,445	129,116
Corporate | Financial institutions
Non-Accrual Details
90 days past due and accruing	233	121
Total non-accrual	301	185
Total current	67,478	61,254
Loans, net of unearned income	68,012	61,560
Corporate | Mortgage and real estate
Non-Accrual Details
90 days past due and accruing	211	285
Total non-accrual	181	139
Total current	45,172	43,607
Loans, net of unearned income	45,564	44,031
Corporate | Leases
Non-Accrual Details
90 days past due and accruing	106	35
Total non-accrual	67	56
Total current	1,591	1,678
Loans, net of unearned income	1,764	1,769
Corporate | Other
Non-Accrual Details
90 days past due and accruing	430	361
Total non-accrual	98	132
Total current	53,719	58,880
Loans, net of unearned income	54,247	59,373
Corporate | 30 to 89 Days Past Due
Non-Accrual Details
90 days past due and accruing	1,121	786
Corporate | 30 to 89 Days Past Due | Commercial and industrial
Non-Accrual Details
90 days past due and accruing	170	143
Corporate | 30 to 89 Days Past Due | Financial institutions
Non-Accrual Details
90 days past due and accruing	215	119
Corporate | 30 to 89 Days Past Due | Mortgage and real estate
Non-Accrual Details
90 days past due and accruing	211	148
Corporate | 30 to 89 Days Past Due | Leases
Non-Accrual Details
90 days past due and accruing	98	27
Corporate | 30 to 89 Days Past Due | Other
Non-Accrual Details
90 days past due and accruing	427	349
Corporate | Equal to greater than 90 days past due
Non-Accrual Details
90 days past due and accruing	29	211
Corporate | Equal to greater than 90 days past due | Commercial and industrial
Non-Accrual Details
90 days past due and accruing	0	52
Corporate | Equal to greater than 90 days past due | Financial institutions
Non-Accrual Details
90 days past due and accruing	18	2
Corporate | Equal to greater than 90 days past due | Mortgage and real estate
Non-Accrual Details
90 days past due and accruing	0	137
Corporate | Equal to greater than 90 days past due | Leases
Non-Accrual Details
90 days past due and accruing	8	8
Corporate | Equal to greater than 90 days past due | Other
Non-Accrual Details
90 days past due and accruing	$ 3	$ 12

LOANS - Corporate Loans Credit

LOANS - Corporate Loans Credit Quality Indicators (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Loans receivable
Loans, net of unearned income	$ 628,595	$ 624,369
Loans at fair value	4,035	3,486
Corporate
Loans receivable
Loans, net of unearned income	308,039	299,306
Total non-accrual	2,339	2,421
Loans at fair value	4,007	3,457
Corporate | Commercial and industrial
Loans receivable
Loans, net of unearned income	134,445	129,116
Total non-accrual	1,692	1,909
Corporate | Financial institutions
Loans receivable
Loans, net of unearned income	68,012	61,560
Total non-accrual	301	185
Corporate | Mortgage and real estate
Loans receivable
Loans, net of unearned income	45,564	44,031
Total non-accrual	181	139
Corporate | Lease financing
Loans receivable
Loans, net of unearned income	1,764	1,769
Total non-accrual	67	56
Corporate | Other
Loans receivable
Loans, net of unearned income	54,247	59,373
Total non-accrual	98	132
Corporate | Private bank loans managed on a delinquency basis
Loans receivable
Loans, net of unearned income	23,618	23,353
Corporate | Investment grade
Loans receivable
Loans, net of unearned income	214,552	207,235
Corporate | Investment grade | Commercial and industrial
Loans receivable
Loans, net of unearned income	90,753	85,369
Corporate | Investment grade | Financial institutions
Loans receivable
Loans, net of unearned income	55,422	49,915
Corporate | Investment grade | Mortgage and real estate
Loans receivable
Loans, net of unearned income	19,901	18,718
Corporate | Investment grade | Lease financing
Loans receivable
Loans, net of unearned income	1,169	1,303
Corporate | Investment grade | Other
Loans receivable
Loans, net of unearned income	47,307	51,930
Corporate | Non-investment grade
Loans receivable
Loans, net of unearned income	65,862	65,261
Corporate | Non-investment grade | Commercial and industrial
Loans receivable
Loans, net of unearned income	41,999	41,838
Total non-accrual	1,692	1,909
Corporate | Non-investment grade | Financial institutions
Loans receivable
Loans, net of unearned income	12,288	11,459
Total non-accrual	301	185
Corporate | Non-investment grade | Mortgage and real estate
Loans receivable
Loans, net of unearned income	1,865	1,821
Total non-accrual	181	139
Corporate | Non-investment grade | Lease financing
Loans receivable
Loans, net of unearned income	528	410
Total non-accrual	67	56
Corporate | Non-investment grade | Other
Loans receivable
Loans, net of unearned income	6,843	7,312
Total non-accrual	$ 98	$ 132

LOANS - Non-accrual Corporate L

LOANS - Non-accrual Corporate Loans (Details) - Corporate - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Financing receivable impaired
Recorded investment	$ 2,339		$ 2,421
Unpaid principal balance	2,945		2,954
Related specific allowance	382		392
Average carrying value	2,409		2,407
Interest income recognized	2	$ 13
Impaired financing receivable with specific allowance	1,279		1,485
Impaired financing receivable without specific allowance	1,060		936
Commercial and industrial
Financing receivable impaired
Recorded investment	1,692		1,909
Unpaid principal balance	2,040		2,259
Related specific allowance	332		362
Average carrying value	1,876		1,919
Interest income recognized	2
Impaired financing receivable with specific allowance	1,103		1,343
Impaired financing receivable without specific allowance	589		566
Financial institutions
Financing receivable impaired
Recorded investment	301		185
Unpaid principal balance	324		192
Related specific allowance	37		16
Average carrying value	217		183
Interest income recognized	0
Impaired financing receivable with specific allowance	87		45
Impaired financing receivable without specific allowance	214		140
Mortgage and real estate
Financing receivable impaired
Recorded investment	181		139
Unpaid principal balance	309		250
Related specific allowance	9		10
Average carrying value	168		174
Interest income recognized	0
Impaired financing receivable with specific allowance	35		41
Impaired financing receivable without specific allowance	146		98
Lease financing
Financing receivable impaired
Recorded investment	67		56
Unpaid principal balance	67		56
Related specific allowance	4		4
Average carrying value	60		44
Interest income recognized	0
Impaired financing receivable with specific allowance	53		55
Impaired financing receivable without specific allowance	14		1
Other
Financing receivable impaired
Recorded investment	98		132
Unpaid principal balance	205		197
Related specific allowance	0		0
Average carrying value	88		87
Interest income recognized	0
Impaired financing receivable with specific allowance	1		1
Impaired financing receivable without specific allowance	$ 97		$ 131

LOANS - Corporate Troubled Debt

LOANS - Corporate Troubled Debt Restructurings (Details) - Corporate - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Financing receivable impaired
Carrying Value	$ 71	$ 102
TDRs involving changes in the amount and/or timing of principal payments	0	0
TDRs involving changes in the amount and/or timing of interest payments	0	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	$ 71	102
Period within which default occurred post-modification	1 year
Number of days past due, default status	60 days
Carrying Value	$ 675	663
TDR in payment default	12	0
Commercial and industrial
Financing receivable impaired
Carrying Value	55	98
TDRs involving changes in the amount and/or timing of principal payments	0	0
TDRs involving changes in the amount and/or timing of interest payments	0	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	55	98
Carrying Value	390	219
TDR in payment default	9	0
Loans to financial institutions
Financing receivable impaired
Carrying Value	15
TDRs involving changes in the amount and/or timing of principal payments	0
TDRs involving changes in the amount and/or timing of interest payments	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	15
Carrying Value	24	2
TDR in payment default	3	0
Mortgage and real estate
Financing receivable impaired
Carrying Value	1	4
TDRs involving changes in the amount and/or timing of principal payments	0	0
TDRs involving changes in the amount and/or timing of interest payments	0	0
TDRs involving changes in the amount and/or timing of both principal and interest payments	1	4
Carrying Value	84	139
TDR in payment default	$ 0	0
Commercial banking loans
Financing receivable impaired
Number of days past due, default status	90 days
Other
Financing receivable impaired
Carrying Value	$ 177	303
TDR in payment default	$ 0	$ 0

ALLOWANCE FOR CREDIT LOSSES - A

ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses Roll Forward (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Allowance for credit losses
Allowance for loan losses at beginning of period	$ 12,060	$ 12,626
Gross credit losses	(2,144)	(2,143)
Gross recoveries	435	419
Net credit losses (NCLs)	(1,709)	(1,724)
Net credit losses (NCLs)	1,709	1,724
Net reserve builds (releases)	(20)	42
Net specific reserve builds (releases)	(14)	120
Total provision for loan losses	1,675	1,886
Other, net	4	(76)
Allowance for loan losses at end of period	12,030	12,712
Allowance for credit losses on unfunded lending commitments
Allowance for credit losses on unfunded lending commitments at beginning of period	1,418	1,402
Provision (release) for unfunded lending commitments	(43)	71
Other, net	2	0
Allowance for credit losses on unfunded lending commitments at end of period	1,377	1,473
Total allowance for loans, leases, and unfunded lending commitments	13,407	14,185
Sales or transfers of various consumer loan portfolios to held-for-sale
Other, net	4	(76)
Consumer
Sales or transfers of various consumer loan portfolios to held-for-sale
Transfer of real estate loan portfolios	(37)	(29)
Transfer of other loan portfolios	(124)	(119)
Sales or transfers of various consumer loan portfolios to held-for-sale	(161)	(148)
FX translation, consumer	164	63
Corporate
Allowance for credit losses
Other, net	1	9
Sales or transfers of various consumer loan portfolios to held-for-sale
Other, net	$ 1	$ 9

ALLOWANCE FOR CREDIT LOSSES -93

ALLOWANCE FOR CREDIT LOSSES - Allowance for Loan Losses Roll Forward by Segment (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Dec. 31, 2016
Allowance for credit losses
Allowance for loan losses at beginning of period	$ 12,060	$ 12,626
Charge-offs	(2,144)	(2,143)
Recoveries	435	419
Replenishment of net charge-offs	1,709	1,724
Net reserve builds (releases)	(20)	42
Net specific reserve builds (releases)	(14)	120
Other	4	(76)
Allowance for loan losses at end of period	12,030	12,712
Allowance for loan losses
Determined in accordance with ASC 450			$ 10,074	$ 10,054
Determined in accordance with ASC 310-10-35			1,951	2,000
Determined in accordance with ASC 310-30			5	6
Total allowance for loan losses	12,060	12,626	12,030	12,060
Loans, net of unearned income
Loans collectively evaluated for impairment in accordance with ASC 450			614,322	610,266
Loans individually evaluated for impairment in accordance with ASC 310-10-35			10,044	10,430
Loans held at fair value			4,035	3,486
Loans, net of unearned income			628,595	624,369
Receivables Acquired with Deteriorated Credit Quality
Loans, net of unearned income
Loans acquired with deteriorated credit quality in accordance with ASC 310-30			194	187
Corporate
Allowance for credit losses
Allowance for loan losses at beginning of period	2,702	2,791
Charge-offs	(103)	(223)
Recoveries	66	13
Replenishment of net charge-offs	37	210
Net reserve builds (releases)	(166)	4
Net specific reserve builds (releases)	(12)	101
Other	11	9
Allowance for loan losses at end of period	2,535	2,905
Allowance for loan losses
Determined in accordance with ASC 450			2,153	2,310
Determined in accordance with ASC 310-10-35			382	392
Determined in accordance with ASC 310-30			0	0
Total allowance for loan losses	2,702	2,791	2,535	2,702
Loans, net of unearned income
Loans collectively evaluated for impairment in accordance with ASC 450			301,561	293,218
Loans individually evaluated for impairment in accordance with ASC 310-10-35			2,471	2,631
Loans held at fair value			4,007	3,457
Loans, net of unearned income			308,039	299,306
Corporate | Receivables Acquired with Deteriorated Credit Quality
Loans, net of unearned income
Loans acquired with deteriorated credit quality in accordance with ASC 310-30			0	0
Consumer
Allowance for credit losses
Allowance for loan losses at beginning of period	9,358	9,835
Charge-offs	(2,041)	(1,920)
Recoveries	369	406
Replenishment of net charge-offs	1,672	1,514
Net reserve builds (releases)	146	38
Net specific reserve builds (releases)	(2)	19
Other	(7)	(85)
Allowance for loan losses at end of period	9,495	9,807
Allowance for loan losses
Determined in accordance with ASC 450			7,921	7,744
Determined in accordance with ASC 310-10-35			1,569	1,608
Determined in accordance with ASC 310-30			5	6
Total allowance for loan losses	$ 9,358	$ 9,835	9,495	9,358
Loans, net of unearned income
Loans collectively evaluated for impairment in accordance with ASC 450			312,761	317,048
Loans individually evaluated for impairment in accordance with ASC 310-10-35			7,573	7,799
Loans held at fair value			28	29
Loans, net of unearned income			320,556	325,063
Consumer | Receivables Acquired with Deteriorated Credit Quality
Loans, net of unearned income
Loans acquired with deteriorated credit quality in accordance with ASC 310-30			$ 194	$ 187

GOODWILL AND INTANGIBLE ASSET94

GOODWILL AND INTANGIBLE ASSETS - Changes in Goodwill (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)
Goodwill
Balance of goodwill at beginning of period	$ 21,659
Foreign exchange translation and other	634
Impairment of goodwill	(28)
Balance of goodwill at end of period	$ 22,265

GOODWILL AND INTANGIBLE ASSET95

GOODWILL AND INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Goodwill:
Impairment of goodwill	$ 28
Goodwill	22,265	$ 21,659
Reporting units | Citi Holdings—Consumer Latin America | Operating Segments | Citi Holdings
Goodwill:
Goodwill	$ 16
Fair value of goodwill as a percentage of allocated book value	103.00%

GOODWILL AND INTANGIBLE ASSET96

GOODWILL AND INTANGIBLE ASSETS - Goodwill by Reporting Units (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Goodwill:
Goodwill	$ 22,265	$ 21,659
Operating Segments | Global Consumer Banking | Reporting units | North America Global Consumer Banking
Goodwill:
Goodwill	$ 6,732
Fair value of goodwill as a percentage of allocated book value	148.00%
Operating Segments | Global Consumer Banking | Reporting units | Asia Global Consumer Banking
Goodwill:
Goodwill	$ 4,910
Fair value of goodwill as a percentage of allocated book value	157.00%
Operating Segments | Global Consumer Banking | Reporting units | Latin America Global Consumer Banking
Goodwill:
Goodwill	$ 1,151
Fair value of goodwill as a percentage of allocated book value	180.00%
Operating Segments | Institutional Clients Group | Reporting units | ICG—Banking
Goodwill:
Goodwill	$ 2,902
Fair value of goodwill as a percentage of allocated book value	194.00%
Operating Segments | Institutional Clients Group | Reporting units | ICG—Markets and Securities Services
Goodwill:
Goodwill	$ 6,554
Fair value of goodwill as a percentage of allocated book value	115.00%
Operating Segments | Citi Holdings | Reporting units | Citi Holdings—Consumer Latin America
Goodwill:
Goodwill	$ 16
Fair value of goodwill as a percentage of allocated book value	103.00%

GOODWILL AND INTANGIBLE ASSET97

GOODWILL AND INTANGIBLE ASSETS - Components of Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	$ 12,434	$ 15,384
Accumulated amortization of Intangible assets (excluding MSRs)	7,421	10,270
Net carrying amount of Intangible assets (excluding MSRs)	5,013	5,114
Gross carrying amount, Mortgage servicing rights (MSRs)	567	1,564
Mortgage servicing rights (MSRs)	567	1,564
Gross carrying amount of Intangible assets	13,001	16,948
Accumulated amortization of Intangible assets	7,421	10,270
Total intangible assets	5,580	6,678
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	227	210
Accumulated amortization of Intangible assets (excluding MSRs)	0	0
Net carrying amount of Intangible assets (excluding MSRs)	227	210
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,703	8,215
Accumulated amortization of Intangible assets (excluding MSRs)	4,049	6,549
Net carrying amount of Intangible assets (excluding MSRs)	1,654	1,666
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	5,044	5,149
Accumulated amortization of Intangible assets (excluding MSRs)	2,159	2,177
Net carrying amount of Intangible assets (excluding MSRs)	2,885	2,972
Core deposit intangibles
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	776	801
Accumulated amortization of Intangible assets (excluding MSRs)	750	771
Net carrying amount of Intangible assets (excluding MSRs)	26	30
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	480	474
Accumulated amortization of Intangible assets (excluding MSRs)	275	272
Net carrying amount of Intangible assets (excluding MSRs)	205	202
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	34	31
Accumulated amortization of Intangible assets (excluding MSRs)	29	27
Net carrying amount of Intangible assets (excluding MSRs)	5	4
Other
Finite and Indefinite-lived Intangible Assets
Gross carrying amount of Intangible assets (excluding MSRs)	170	504
Accumulated amortization of Intangible assets (excluding MSRs)	159	474
Net carrying amount of Intangible assets (excluding MSRs)	$ 11	$ 30

GOODWILL AND INTANGIBLE ASSET98

GOODWILL AND INTANGIBLE ASSETS - Changes in Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	$ 5,114
Acquisitions/ divestitures	15
Amortization	(147)
FX translation and other	31
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	5,013	$ 5,114
Mortgage servicing rights (MSRs)	567	1,564
Total intangible assets	5,580	6,678
Indefinite-lived intangible assets
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	210
Acquisitions/ divestitures	0
Amortization	0
FX translation and other	17
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	227	210
Purchased credit card relationships
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	1,666
Acquisitions/ divestitures	20
Amortization	(33)
FX translation and other	1
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	1,654	1,666
Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	2,972
Acquisitions/ divestitures	9
Amortization	(98)
FX translation and other	2
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	2,885	2,972
Core deposit intangibles
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	30
Acquisitions/ divestitures	0
Amortization	(6)
FX translation and other	2
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	26	30
Other customer relationships
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	202
Acquisitions/ divestitures	0
Amortization	(6)
FX translation and other	9
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	205	202
Present value of future profits
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	4
Acquisitions/ divestitures	0
Amortization	0
FX translation and other	1
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	5	4
Other
Finite and Indefinite-lived Intangible Assets
Net carrying amount at December 31, 2016, Intangible assets (excluding MSRs)	30
Acquisitions/ divestitures	(14)
Amortization	(4)
FX translation and other	(1)
Net carrying amount at March 31, 2017, Intangible assets (excluding MSRs)	$ 11	$ 30
American Airlines, Sears, The Home Depot, Costco and AT&T | Customer Concentration Risk | Intangible Assets, Excluding Mortgage Servicing Rights | Credit card contract related intangibles
Finite and Indefinite-lived Intangible Assets
Concentration risk, percentage	96.00%	97.00%

DEBT - Short-Term Borrowings (D

DEBT - Short-Term Borrowings (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Commercial paper	$ 10,088	$ 9,989
Other borrowings	16,039	20,712
Total short-term borrowings	26,127	30,701
Collateralized short-term advances from Federal Home Loan Bank	$ 6,300	$ 12,000

DEBT - Long-Term Debt (Details)

DEBT - Long-Term Debt (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument
Long-term debt, at fair value	$ 208,530	$ 206,178
Citigroup Inc.
Debt Instrument
Long-term debt, at fair value	141,626	147,333
Bank
Debt Instrument
Long-term debt, at fair value	51,085	49,454
Bank | Senior notes
Debt Instrument
Collateralized long-term advances from Federal Home Loan Bank	20,300	21,600
Broker-dealer
Debt Instrument
Long-term debt, at fair value	$ 15,819	$ 9,391

DEBT - Trust Preferred Securiti

DEBT - Trust Preferred Securities (Details) $ in Millions	Mar. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)
Trust Preferred Securities
Trust preferred securities	$ 1,700	$ 1,700
Liquidation value	2,565
Junior subordinated debentures owned by the Trust, amount	$ 2,571
Citigroup Capital III
Trust Preferred Securities
Securities issued (in shares) | shares	194,053
Liquidation value	$ 194
Coupon rate	7.625%
Common shares issued to parent (in shares) | shares	6,003
Junior subordinated debentures owned by the Trust, amount	$ 200
Citigroup Capital XIII
Trust Preferred Securities
Securities issued (in shares) | shares	89,840,000
Liquidation value	$ 2,246
Common shares issued to parent (in shares) | shares	1,000
Junior subordinated debentures owned by the Trust, amount	$ 2,246
Citigroup Capital XVIII
Trust Preferred Securities
Securities issued (in shares) | shares	99,901
Liquidation value	$ 125
Coupon rate	6.829%
Common shares issued to parent (in shares) | shares	50
Junior subordinated debentures owned by the Trust, amount	$ 125
LIBOR | Citigroup Capital XIII
Trust Preferred Securities
Coupon rate - basis spread on variable rate	0.0637

CHANGES IN ACCUMULATED OTHER102

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Change in Each Component of AOCI (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		$ 226,143
Balance, end of period		229,153	$ 228,761
Net unrealized gains (losses) on investment securities
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(799)	(907)
Adjustment to opening balance, net of taxes					$ 0
Adjusted balance, beginning of period					(907)
Other comprehensive income before reclassifications		334	2,026
Increase (decrease) due to amounts reclassified from AOCI		(114)	8
Total other comprehensive income		220	2,034
Balance, end of period		(579)	1,127
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(352)	0
Adjustment to opening balance, net of taxes					(15)
Adjusted balance, beginning of period					(15)
Other comprehensive income before reclassifications		(55)	192
Increase (decrease) due to amounts reclassified from AOCI		(5)	1
Total other comprehensive income		(60)	193
Balance, end of period		(412)	178
Cash flow hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(560)	(617)
Adjustment to opening balance, net of taxes					0
Adjusted balance, beginning of period					(617)
Other comprehensive income before reclassifications		24	291
Increase (decrease) due to amounts reclassified from AOCI		(26)	26
Total other comprehensive income		(2)	317
Balance, end of period		(562)	(300)
Benefit plans
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(5,164)	(5,116)
Adjustment to opening balance, net of taxes					0
Adjusted balance, beginning of period					(5,116)
Other comprehensive income before reclassifications		(49)	(500)
Increase (decrease) due to amounts reclassified from AOCI		37	35
Total other comprehensive income		(12)	(465)
Balance, end of period		(5,176)	(5,581)
Foreign currency translation adjustment (CTA), net of hedges
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(25,506)	(22,704)
Adjustment to opening balance, net of taxes					0
Adjusted balance, beginning of period					(22,704)
Other comprehensive income before reclassifications		1,465	654
Increase (decrease) due to amounts reclassified from AOCI		(147)	0
Total other comprehensive income		1,318	654
Balance, end of period		(24,188)	(22,050)
Accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss)
Balance, beginning of period		(32,381)	(29,344)
Adjustment to opening balance, net of taxes	[1]			$ 0	(15)
Adjusted balance, beginning of period				$ (32,381)	$ (29,359)
Other comprehensive income before reclassifications		1,719	2,663
Increase (decrease) due to amounts reclassified from AOCI		(255)	70
Total other comprehensive income		1,464	2,733
Balance, end of period		$ (30,917)	$ (26,626)
[1]	See Note 1 to the Consolidated Financial Statements for additional details.

CHANGES IN ACCUMULATED OTHER103

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Schedule of Pre-Tax and After-Tax (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Jan. 01, 2016	Dec. 31, 2015
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		$ 226,143
Balance, end of period		229,153	$ 228,761
AOCI		(30,917)		$ (32,381)
Retained earnings		149,731		146,477
Net unrealized gains (losses) on investment securities
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		346	3,224
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(126)	(1,190)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(799)	(907)
Adjustment to opening balance						$ 0
Adjusted balance, beginning of period						(907)
Total other comprehensive income		220	2,034
Balance, end of period		(579)	1,127
Debt valuation adjustment (DVA)
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(95)	307
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		35	(114)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(352)	0
Adjustment to opening balance						(15)
Adjusted balance, beginning of period						(15)
Total other comprehensive income		(60)	193
Balance, end of period		(412)	178
Cash flow hedges
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		1	481
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(3)	(164)
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(560)	(617)
Adjustment to opening balance						0
Adjusted balance, beginning of period						(617)
Total other comprehensive income		(2)	317
Balance, end of period		(562)	(300)
Benefit plans
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		(2)	(727)
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(10)	262
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(5,164)	(5,116)
Adjustment to opening balance						0
Adjusted balance, beginning of period						(5,116)
Total other comprehensive income		(12)	(465)
Balance, end of period		(5,176)	(5,581)
Foreign currency translation adjustment
Change in accumulated other comprehensive income (loss), pretax
Other comprehensive income (loss), pretax		1,468	513
Change in accumulated other comprehensive income (loss), tax effect
Other comprehensive income (loss), tax effect		(150)	141
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(25,506)	(22,704)
Adjustment to opening balance						0
Adjusted balance, beginning of period						(22,704)
Total other comprehensive income		1,318	654
Balance, end of period		(24,188)	(22,050)
Citigroup's accumulated other comprehensive income (loss)
Change in accumulated other comprehensive income (loss), pretax
Balance, beginning of period, pretax		(42,035)	(38,440)
Adjustment to opening balance, pretax						(26)
Adjusted balance, beginning of period, pretax						(38,466)
Other comprehensive income (loss), pretax		1,718	3,798
Balance, end of period, pretax		(40,317)	(34,668)
Change in accumulated other comprehensive income (loss), tax effect
Balance, beginning of period, tax effect		9,654	9,096
Adjustment to opening balance, tax effect						11
Adjusted balance, beginning of period, tax effect						9,107
Other comprehensive income (loss), tax effect		(254)	(1,065)
Balance, end of period, tax effect		9,400	8,042
Change in accumulated other comprehensive income (loss), after-tax
Balance, beginning of period		(32,381)	(29,344)
Adjustment to opening balance	[1]			0		(15)
Adjusted balance, beginning of period				$ (32,381)		$ (29,359)
Total other comprehensive income		1,464	2,733
Balance, end of period		$ (30,917)	$ (26,626)
Accounting Standards Update 2016-01 | New Accounting Pronouncement, Early Adoption, Effect
Change in accumulated other comprehensive income (loss), after-tax
AOCI					$ (15)
Retained earnings					$ 15
[1]	See Note 1 to the Consolidated Financial Statements for additional details.

CHANGES IN ACCUMULATED OTHER104

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - Reclassification out of AOCI (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	$ (192)	$ (186)
Income from continuing operations before income taxes	(5,981)	(4,987)
Provision (benefits) for income taxes	1,863	1,479
Income (loss) from continuing operations	(4,118)	(3,508)
Realized gains (losses) on investment securities
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	(114)	8
Realized gains (losses) on investment securities | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	(192)	(186)
OTTI gross impairment losses	12	203
Income from continuing operations before income taxes	(180)	17
Provision (benefits) for income taxes	66	(9)
Income (loss) from continuing operations	(114)	8
Debt valuation adjustment (DVA)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	(5)	1
Debt valuation adjustment (DVA) | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Realized (gains) losses on sales of investments	(8)	1
Income from continuing operations before income taxes	(8)	1
Provision (benefits) for income taxes	3	0
Income (loss) from continuing operations	(5)	1
Cash flow hedges
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	(26)	26
Cash flow hedges | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	(41)	42
Provision (benefits) for income taxes	15	(16)
Income (loss) from continuing operations	(26)	26
Cash flow hedges | (Gain) loss reclassified from AOCI | Interest rate contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	(44)	16
Cash flow hedges | (Gain) loss reclassified from AOCI | Foreign exchange contracts
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	3	26
Pension liability adjustments
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	57	54
Total tax effect	(20)	(19)
Total amounts reclassified out of AOCI, after-tax	37	35
Prior service cost (benefit)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	(10)	(10)
Net actuarial loss
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	67	66
Curtailment/settlement impact
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	0	(2)
Foreign currency translation adjustment
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, after-tax	(147)	0
Foreign currency translation adjustment | (Gain) loss reclassified from AOCI
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Income from continuing operations before income taxes	(232)	0
Provision (benefits) for income taxes	85	0
Income (loss) from continuing operations	(147)	0
Citigroup's accumulated other comprehensive income (loss)
Pretax and after-tax amounts reclassified out of accumulated other comprehensive income (loss)
Total amounts reclassified out of AOCI, pretax	(404)	114
Total tax effect	149	(44)
Total amounts reclassified out of AOCI, after-tax	$ (255)	$ 70

SECURITIZATIONS AND VARIABLE105

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Schedule of Variable Interest Entities (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Variable Interest Entity
Total involvement with SPE assets	$ 302,510	$ 401,822
Consolidated VIE / SPE assets	72,169	76,291
Significant unconsolidated VIE assets	230,341	325,531
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	26,952	28,523
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	4,302	4,219
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	10,687	10,422
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	184	190
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	42,125	43,354
Credit card securitizations
Variable Interest Entity
Total involvement with SPE assets	46,993	50,171
Consolidated VIE / SPE assets	46,993	50,171
Significant unconsolidated VIE assets	0	0
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	0	0
Mortgage-backed securities - U.S. agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	117,210	214,458
Consolidated VIE / SPE assets	0	0
Significant unconsolidated VIE assets	117,210	214,458
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,766	3,852
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	74	78
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	2,840	3,930
Mortgage securitizations - Non-agency-sponsored
Variable Interest Entity
Total involvement with SPE assets	20,164	15,965
Consolidated VIE / SPE assets	1,037	1,092
Significant unconsolidated VIE assets	19,127	14,873
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	284	312
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	35	35
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	1	1
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	320	348
Citi-administered asset-backed commercial paper conduits (ABCP)
Variable Interest Entity
Total involvement with SPE assets	19,120	19,693
Consolidated VIE / SPE assets	19,120	19,693
Significant unconsolidated VIE assets	0	0
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	0	0
Collateralized loan obligations (CLOs)
Variable Interest Entity
Total involvement with SPE assets	18,246	18,886
Consolidated VIE / SPE assets	0	0
Significant unconsolidated VIE assets	18,246	18,886
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	5,071	5,128
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	0	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	64	62
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	5,135	5,190
Asset-based financing
Variable Interest Entity
Total involvement with SPE assets	50,939	53,168
Consolidated VIE / SPE assets	742	733
Significant unconsolidated VIE assets	50,197	52,435
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	15,707	16,553
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	583	475
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	4,923	4,915
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	21,213	21,943
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Total involvement with SPE assets	6,927	7,070
Consolidated VIE / SPE assets	2,659	2,843
Significant unconsolidated VIE assets	4,268	4,227
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	8	40
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	2,914	2,842
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	2,922	2,882
Municipal investments
Variable Interest Entity
Total involvement with SPE assets	18,463	17,679
Consolidated VIE / SPE assets	15	14
Significant unconsolidated VIE assets	18,448	17,665
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	2,507	2,441
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	3,639	3,578
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	2,561	2,580
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	0
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	8,707	8,599
Client intermediation
Variable Interest Entity
Total involvement with SPE assets	1,504	515
Consolidated VIE / SPE assets	800	371
Significant unconsolidated VIE assets	704	144
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	462	49
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	0	0
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	208	0
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	0	3
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	670	52
Investment funds
Variable Interest Entity
Total involvement with SPE assets	2,177	2,788
Consolidated VIE / SPE assets	767	767
Significant unconsolidated VIE assets	1,410	2,021
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	32	32
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	34	120
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	15	27
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	1	3
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	82	182
Other
Variable Interest Entity
Total involvement with SPE assets	767	1,429
Consolidated VIE / SPE assets	36	607
Significant unconsolidated VIE assets	731	822
Funded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, debt investments	115	116
Maximum exposure to loss in significant unconsolidated VIEs, equity investments	11	11
Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs, funding commitments	66	58
Maximum exposure to loss in significant unconsolidated VIEs, guarantees and derivatives	44	43
Funded and Unfunded Exposure
Maximum exposure to loss in significant unconsolidated VIEs	236	228
Mortgage-backed securities
Funded and Unfunded Exposure
Outstanding balance of mortgage loans securitized	$ 10,000	$ 10,000

SECURITIZATIONS AND VARIABLE106

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding Commitments (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 10,687	$ 10,422
Liquidity facilities
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,914	2,847
Liquidity facilities | Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	5
Liquidity facilities | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,914	2,842
Liquidity facilities | Municipal investments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Client intermediation
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Liquidity facilities | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Loan / equity commitments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	7,773	7,575
Loan / equity commitments | Asset-based financing
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	4,923	4,910
Loan / equity commitments | Municipal securities tender option bond trusts (TOBs)
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	0	0
Loan / equity commitments | Municipal investments
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	2,561	2,580
Loan / equity commitments | Client intermediation
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	208	0
Loan / equity commitments | Investment funds
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	15	27
Loan / equity commitments | Other
Funding Commitments for Significant Unconsolidated VIEs
Notional amount	$ 66	$ 58

SECURITIZATIONS AND VARIABLE107

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Carrying Amounts and Classifications of Consolidated Assets (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Variable Interest Entity
Cash	$ 22,272	$ 23,043	$ 22,240	$ 20,900
Trading account assets	244,903	243,925
Investments	345,833	353,304
Total loans, net of allowance	616,565	612,309
Other	126,627	128,008
Total assets	1,821,635	1,792,077
Significant unconsolidated VIE assets
Variable Interest Entity
Cash	100	100
Trading account assets	8,100	8,000
Investments	4,400	4,400
Total loans, net of allowance	18,300	18,800
Other	500	1,500
Total assets	$ 31,400	$ 32,800

SECURITIZATIONS AND VARIABLE108

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Credit Card Securitizations (Details) $ in Billions	3 Months Ended
	Mar. 31, 2017USD ($)trust	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)
Securitized credit card receivables
Number of trusts to hold securitized credit card receivables | trust	2
Ownership interests in principal amount of trust credit card receivables
Sold to investors via trust-issued securities	$ 23.2		$ 22.7
Retained by Citigroup as trust-issued securities	7.5		7.4
Retained by Citigroup via non-certificated interests	16.2		20.6
Total ownership interests in principal amount of trust credit card receivables	46.9		$ 50.7
Credit card securitizations
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	2.5	$ 0
Pay down of maturing notes	$ (2)	$ (2.2)

SECURITIZATIONS AND VARIABLE109

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Funding, Liquidity Facilities and Subordinated Interests (Details) - USD ($) $ in Billions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Citibank Credit Card Master Trust (Master Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	2 years 5 months 20 days	2 years 6 months 25 days
Term notes issued to third parties	$ 22.2	$ 21.7
Term notes retained by Citigroup affiliates	5.6	5.5
Total Master Trust liabilities	$ 27.8	$ 27.2
Citibank OMNI Master Trust (Omni Trust)
Funding, Liquidity Facilities and Subordinated Interests
Weighted average maturity of term notes	1 year 7 months	1 year 11 months
Term notes issued to third parties	$ 1	$ 1
Term notes retained by Citigroup affiliates	1.9	1.9
Total Master Trust liabilities	$ 2.9	$ 2.9

SECURITIZATIONS AND VARIABLE110

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Securitizations (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Personal Loan
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations		$ 500
Mortgage securitizations - U.S. agency sponsored
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 7,200	10,600
Contractual servicing fees received	100	$ 100
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	1,211		$ 2,258
Carrying value of retained interests, impact of 10% adverse change in discount rate	(42)		(71)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(80)		(138)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(33)		(80)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	$ (69)		$ (160)
Mortgage securitizations - U.S. agency sponsored | Low end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	2.40%	2.10%
Constant prepayment rate (as a percent)	3.80%	9.10%
Weighted average life (in years)	6 years 6 months	3 years 6 months
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	0.70%		0.70%
Constant prepayment rate (as a percent)	6.20%		6.80%
Weighted average life (in years)	0 years		2 months 12 days
Mortgage securitizations - U.S. agency sponsored | High end of range
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	19.90%	11.50%
Constant prepayment rate (as a percent)	10.50%	23.30%
Weighted average life (in years)	12 years 2 months 12 days	17 years 6 months
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	41.80%		28.20%
Constant prepayment rate (as a percent)	20.70%		22.80%
Weighted average life (in years)	28 years 7 months 6 days		28 years 9 months 18 days
Mortgage securitizations - U.S. agency sponsored | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	13.00%	8.40%
Constant prepayment rate (as a percent)	6.20%	11.80%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	9.50%		9.00%
Constant prepayment rate (as a percent)	9.80%		10.20%
Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Proceeds from new securitizations	$ 1,400	$ 4,200
Contractual servicing fees received	$ 0	$ 0
Senior interests
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%
Anticipated net credit losses (as a percent)		0.00%
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	$ 30		$ 26
Carrying value of retained interests, impact of 10% adverse change in discount rate	(8)		(7)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(16)		(14)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(2)		(2)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	(3)		(3)
Carrying value of retained interests, impact of 10% adverse change in anticipated net credit losses	(7)		(7)
Carrying value of retained interests, impact of 20% adverse change in anticipated net credit losses	$ (14)		$ (14)
Senior interests | Low end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	0.00%		0.00%
Constant prepayment rate (as a percent)	8.00%		4.20%
Anticipated net credit losses (as a percent)	0.50%		0.50%
Weighted average life (in years)	5 years 3 months 18 days		5 years
Senior interests | High end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	4.40%		8.10%
Constant prepayment rate (as a percent)	13.10%		14.70%
Anticipated net credit losses (as a percent)	53.00%		85.60%
Weighted average life (in years)	8 years 7 months 6 days		8 years 6 months
Senior interests | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%
Anticipated net credit losses (as a percent)	0.00%	0.00%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	0.50%		2.10%
Constant prepayment rate (as a percent)	12.30%		11.00%
Anticipated net credit losses (as a percent)	8.70%		31.40%
Subordinated interests
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%
Anticipated net credit losses (as a percent)	0.00%	0.00%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Anticipated net credit losses (as a percent)	29.70%
Sensitivity analysis of fair value of interests continued to be held by transferor
Carrying value of retained interests	$ 168		$ 161
Carrying value of retained interests, impact of 10% adverse change in discount rate	(8)		(8)
Carrying value of retained interests, impact of 20% adverse change in discount rate	(15)		(16)
Carrying value of retained interests, impact of 10% adverse change in constant prepayment rate	(3)		(4)
Carrying value of retained interests, impact of 20% adverse change in constant prepayment rate	(7)		(8)
Carrying value of retained interests, impact of 10% adverse change in anticipated net credit losses	(1)		(1)
Carrying value of retained interests, impact of 20% adverse change in anticipated net credit losses	$ (2)		$ (2)
Subordinated interests | Low end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	6.20%		5.10%
Constant prepayment rate (as a percent)	0.50%		0.50%
Anticipated net credit losses (as a percent)			8.00%
Weighted average life (in years)	10 months 24 days		1 year 2 months 12 days
Subordinated interests | High end of range
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	23.80%		26.40%
Constant prepayment rate (as a percent)	23.60%		37.50%
Anticipated net credit losses (as a percent)	62.70%		63.70%
Weighted average life (in years)	11 years 10 months 24 days		12 years 1 month 6 days
Subordinated interests | Weighted Average
Key assumptions used in measuring fair value of retained interests at date of sale or securitization of mortgage receivables
Discount rate (as a percent)	0.00%	0.00%
Constant prepayment rate (as a percent)	0.00%	0.00%
Anticipated net credit losses (as a percent)	0.00%	0.00%
Key assumptions used in measuring fair value related to transferor's continuing involvement
Discount rate (as a percent)	11.80%		13.10%
Constant prepayment rate (as a percent)	9.00%		10.80%
Anticipated net credit losses (as a percent)	49.00%		48.30%
Citicorp | Mortgage securitizations - U.S. agency sponsored
Cash Flows Between Transferor and Transferee
Gains recognized on the securitization	$ 29	$ 25
Citicorp | Mortgage securitizations - Non-agency-sponsored
Cash Flows Between Transferor and Transferee
Gains recognized on the securitization	$ 20	$ 9

SECURITIZATIONS AND VARIABLE111

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Mortgage Servicing Rights (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Capitalized MSRs
Balance, beginning of period	$ 1,564
Balance, as of March 31	567
Mortgage servicing rights
Classification of Securitizations
Fair value of capitalized mortgage servicing rights	567		$ 1,600
Principal amount of loans and other financial instruments	71,000		168,000
Capitalized MSRs
Balance, beginning of period	1,564	$ 1,781
Originations	35	33
Changes in fair value of MSRs due to changes in inputs and assumptions	67	(225)
Other changes	(53)	(79)
Sale of MSRs	(1,046)	14
Balance, as of March 31	567	1,524
MSR fees
Servicing fees	106	128
Late fees	3	4
Ancillary fees	4	5
Total MSR fees	113	137
Mortgage securitizations - Non-agency-sponsored
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	126		126
Original par value of re-securitizations deals in which the entity holds a retained interest	1,000		1,300
U.S. government-sponsored agency guaranteed
Re-securitizations
Fair value of re-securitizations deals in which the entity holds a retained interest	2,300		2,300
Securities transferred to re-securitization entities	4,500	$ 7,300
Market value of retained interest related to re-securitization transaction	599		741
Original fair value of re-securitizations deals in which the entity holds a retained interest	$ 68,600		$ 71,800

SECURITIZATIONS AND VARIABLE112

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset-Backed Commercial Paper Conduits (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Classification of Other Securitization Details
Commercial paper	$ 10,088,000,000	$ 9,989,000,000
Citi-administered asset-backed commercial paper conduits (ABCP)
Classification of Other Securitization Details
Purchased assets outstanding under conduits	19,100,000,000	19,700,000,000
Incremental funding commitments with clients	$ 14,200,000,000	$ 12,800,000,000
Weighted average life of commercial paper issued by conduits	52 days	55 days
Citi-administered asset-backed commercial paper conduits (ABCP) | Minimum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	8.00%
Floor price of conduit's assets	$ 200,000,000
Citi-administered asset-backed commercial paper conduits (ABCP) | Maximum
Classification of Other Securitization Details
Letters of credit as percentage of conduit assets	10.00%
Citi-administered asset-backed consolidated commercial paper conduits (ABCP)
Classification of Other Securitization Details
Letters of credit provided to conduits	$ 1,700,000,000	$ 1,800,000,000
Commercial paper	$ 9,300,000,000	$ 9,700,000,000

SECURITIZATIONS AND VARIABLE113

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Collateralized Debt and Loan Obligations (Details) - Collateralized loan obligations (CLOs) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Variable Interest Entity
Proceeds from new securitizations	$ 300	$ 0
Carrying value of retained interests	4,259		$ 4,261
Carrying value of retained interests, impact of 10% adverse change in discount rate	(28)		(30)
Carrying value of retained interests, impact of 20% adverse change in discount rate	$ (55)		$ (62)
Minimum
Variable Interest Entity
Discount rate (as a percent)	1.10%		1.30%
Maximum
Variable Interest Entity
Discount rate (as a percent)	1.70%		1.70%

SECURITIZATIONS AND VARIABLE114

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Asset Based Financing (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Variable Interest Entity
Total unconsolidated VIE assets	$ 230,341	$ 325,531
Maximum exposure to unconsolidated VIEs	42,125	43,354
Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	50,197	52,435
Maximum exposure to unconsolidated VIEs	21,213	21,943
Commercial and other real estate | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	8,194	8,784
Maximum exposure to unconsolidated VIEs	2,164	2,368
Corporate loans | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	3,376	4,051
Maximum exposure to unconsolidated VIEs	2,183	2,684
Hedge funds and equities | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	417	370
Maximum exposure to unconsolidated VIEs	57	54
Airplanes, ships and other assets | Asset-based financing
Variable Interest Entity
Total unconsolidated VIE assets	38,210	39,230
Maximum exposure to unconsolidated VIEs	$ 16,809	$ 16,837

SECURITIZATIONS AND VARIABLE115

SECURITIZATIONS AND VARIABLE INTEREST ENTITIES - Municipal Securities Tender Option Bond Trusts (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Client intermediation
Variable Interest Entity
Proceeds from new securitizations	$ 500	$ 600
Municipal securities tender option bond trusts (TOBs)
Variable Interest Entity
Municipal bonds owned by trusts, that have credit guarantee provided by the Company	81		$ 82
Liquidity agreements, customer TOB trust	2,900		2,900
Notional amount of offsetting reimbursement agreements	2,100		2,100
Liquidity agreements, other trusts	$ 7,400		$ 7,400
Municipal securities tender option bond trusts (TOBs) | Maximum
Variable Interest Entity
The threshold ownership percentage on Residual value of customers TOBs for which the reimbursement agreement applied	25.00%

DERIVATIVES ACTIVITIES - Deriva

DERIVATIVES ACTIVITIES - Derivative Notionals (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Net Investment Hedging
Derivatives
Derivative notionals	$ 1,815,000,000	$ 1,825,000,000
Hedging instruments under ASC 815
Derivatives
Derivative notionals	277,921,000,000	227,616,000,000
Hedging instruments under ASC 815 | Interest rate contracts
Derivatives
Derivative notionals	198,850,000,000	151,428,000,000
Hedging instruments under ASC 815 | Interest rate swaps
Derivatives
Derivative notionals	198,753,000,000	151,331,000,000
Hedging instruments under ASC 815 | Interest rate futures and forwards
Derivatives
Derivative notionals	97,000,000	97,000,000
Hedging instruments under ASC 815 | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Interest rate contract options | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Foreign exchange contracts
Derivatives
Derivative notionals	78,916,000,000	76,006,000,000
Hedging instruments under ASC 815 | Foreign exchange swaps
Derivatives
Derivative notionals	36,928,000,000	19,042,000,000
Hedging instruments under ASC 815 | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	38,220,000,000	56,964,000,000
Hedging instruments under ASC 815 | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	1,172,000,000	0
Hedging instruments under ASC 815 | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	2,596,000,000	0
Hedging instruments under ASC 815 | Equity contracts
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity swaps
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity futures and forwards
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Equity contract options | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other contracts
Derivatives
Derivative notionals	155,000,000	182,000,000
Hedging instruments under ASC 815 | Commodity and other swaps
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other futures and forwards
Derivatives
Derivative notionals	155,000,000	182,000,000
Hedging instruments under ASC 815 | Commodity and other contracts | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Commodity and other contracts | Purchased
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Credit derivatives
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	0	0
Hedging instruments under ASC 815 | Credit derivatives | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Trading derivatives
Derivatives
Derivative notionals	52,596,594,000,000	45,753,242,000,000
Other derivative instruments, Trading derivatives | Interest rate contracts
Derivatives
Derivative notionals	36,157,389,000,000	31,699,124,000,000
Other derivative instruments, Trading derivatives | Interest rate swaps
Derivatives
Derivative notionals	20,669,239,000,000	19,145,250,000,000
Other derivative instruments, Trading derivatives | Interest rate futures and forwards
Derivatives
Derivative notionals	8,341,434,000,000	6,864,276,000,000
Other derivative instruments, Trading derivatives | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	3,645,213,000,000	2,921,070,000,000
Other derivative instruments, Trading derivatives | Interest rate contract options | Purchased
Derivatives
Derivative notionals	3,501,503,000,000	2,768,528,000,000
Other derivative instruments, Trading derivatives | Foreign exchange contracts
Derivatives
Derivative notionals	13,331,574,000,000	11,153,563,000,000
Other derivative instruments, Trading derivatives | Foreign exchange swaps
Derivatives
Derivative notionals	6,548,915,000,000	5,492,145,000,000
Other derivative instruments, Trading derivatives | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	4,175,350,000,000	3,251,132,000,000
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	1,299,018,000,000	1,194,325,000,000
Other derivative instruments, Trading derivatives | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	1,308,291,000,000	1,215,961,000,000
Other derivative instruments, Trading derivatives | Equity contracts
Derivatives
Derivative notionals	970,477,000,000	800,572,000,000
Other derivative instruments, Trading derivatives | Equity swaps
Derivatives
Derivative notionals	204,137,000,000	192,366,000,000
Other derivative instruments, Trading derivatives | Equity futures and forwards
Derivatives
Derivative notionals	42,926,000,000	37,557,000,000
Other derivative instruments, Trading derivatives | Equity contract options | Written or Sold
Derivatives
Derivative notionals	372,759,000,000	304,579,000,000
Other derivative instruments, Trading derivatives | Equity contract options | Purchased
Derivatives
Derivative notionals	350,655,000,000	266,070,000,000
Other derivative instruments, Trading derivatives | Commodity and other contracts
Derivatives
Derivative notionals	364,983,000,000	357,560,000,000
Other derivative instruments, Trading derivatives | Commodity and other swaps
Derivatives
Derivative notionals	67,942,000,000	70,774,000,000
Other derivative instruments, Trading derivatives | Commodity and other futures and forwards
Derivatives
Derivative notionals	151,844,000,000	142,530,000,000
Other derivative instruments, Trading derivatives | Commodity and other contracts | Written or Sold
Derivatives
Derivative notionals	74,668,000,000	74,627,000,000
Other derivative instruments, Trading derivatives | Commodity and other contracts | Purchased
Derivatives
Derivative notionals	70,529,000,000	69,629,000,000
Other derivative instruments, Trading derivatives | Credit derivatives
Derivatives
Derivative notionals	1,772,171,000,000	1,742,423,000,000
Other derivative instruments, Trading derivatives | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	876,791,000,000	859,420,000,000
Other derivative instruments, Trading derivatives | Credit derivatives | Purchased
Derivatives
Derivative notionals	895,380,000,000	883,003,000,000
Other derivative instruments, Management hedges
Derivatives
Derivative notionals	87,757,000,000	135,802,000,000
Other derivative instruments, Management hedges | Interest rate contracts
Derivatives
Derivative notionals	46,778,000,000	90,237,000,000
Other derivative instruments, Management hedges | Interest rate swaps
Derivatives
Derivative notionals	29,447,000,000	47,324,000,000
Other derivative instruments, Management hedges | Interest rate futures and forwards
Derivatives
Derivative notionals	10,143,000,000	30,834,000,000
Other derivative instruments, Management hedges | Interest rate contract options | Written or Sold
Derivatives
Derivative notionals	3,288,000,000	4,759,000,000
Other derivative instruments, Management hedges | Interest rate contract options | Purchased
Derivatives
Derivative notionals	3,900,000,000	7,320,000,000
Other derivative instruments, Management hedges | Foreign exchange contracts
Derivatives
Derivative notionals	23,753,000,000	26,095,000,000
Other derivative instruments, Management hedges | Foreign exchange swaps
Derivatives
Derivative notionals	21,420,000,000	22,676,000,000
Other derivative instruments, Management hedges | Foreign exchange futures, forwards and spot
Derivatives
Derivative notionals	2,333,000,000	3,419,000,000
Other derivative instruments, Management hedges | Foreign exchange contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Foreign exchange contract options | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity contracts
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity swaps
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity futures and forwards
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity contract options | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Equity contract options | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contracts
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other swaps
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other futures and forwards
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contracts | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Commodity and other contracts | Purchased
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Credit derivatives
Derivatives
Derivative notionals	17,226,000,000	19,470,000,000
Other derivative instruments, Management hedges | Credit derivatives | Written or Sold
Derivatives
Derivative notionals	0	0
Other derivative instruments, Management hedges | Credit derivatives | Purchased
Derivatives
Derivative notionals	$ 17,226,000,000	$ 19,470,000,000

DERIVATIVES ACTIVITIES - Der117

DERIVATIVES ACTIVITIES - Derivative Mark-to-Market (MTM) Receivables/Payables (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Derivative Mark-to-Market (MTM) Receivables/Payables
Decrease in gross derivative assets	$ 20,000
Decrease in gross derivative liabilities	20,000
Less: Netting of cash collateral received	(36,198)	$ (45,912)
Less: Netting of cash collateral paid	(40,577)	(49,811)
Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Cash collateral received, gross	56	61
Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	498,370	617,477
Cash collateral paid, net of amount used to offset derivative liabilities	10,436	11,188
Less: Netting agreements to assets	(416,229)	(519,000)
Less: Netting of cash collateral received	(36,198)	(45,912)
Total trading account derivatives, assets	56,379	63,753
Less: Cash collateral received	(653)	(819)
Less: Non-cash collateral received	(10,239)	(11,767)
Total Net receivables	45,487	51,167
Cash collateral paid, gross	51,013	60,999
Does not meet applicable offsetting guidance, assets	7,000	7,000
Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(315,000)	(383,000)
Less: Netting agreements to liabilities		(383,000)
Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(93,000)	(128,000)
Less: Netting agreements to liabilities		(128,000)
Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to assets	(8,000)	(8,000)
Less: Netting agreements to liabilities		(8,000)
Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	495,704	609,507
Cash collateral received, net of amount used to offset derivative assets	13,961	15,731
Less: Netting agreements to liabilities	(416,229)	(519,000)
Less: Netting of cash collateral paid	(40,577)	(49,811)
Total derivative liabilities	52,859	56,427
Less: Cash collateral paid	(13)	(19)
Less: Non-cash collateral paid	(8,635)	(5,883)
Total Net payables	44,211	50,525
Cash collateral received, gross	50,159	61,643
Does not meet applicable offsetting guidance, liabilities	11,000	9,000
Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(315,000)
Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(93,000)
Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Less: Netting agreements to liabilities	(8,000)
Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,848	3,392
Cash collateral paid, net of amount used to offset derivative liabilities	5	8
Less: Netting agreements to assets	0	0
Less: Netting of cash collateral received	(940)	(1,345)
Total trading account derivatives, assets	913	2,055
Less: Cash collateral received	0	0
Less: Non-cash collateral received	(506)	(530)
Total Net receivables	407	1,525
Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	967	1,551
Cash collateral received, net of amount used to offset derivative assets	15	1
Less: Netting agreements to liabilities	0	0
Less: Netting of cash collateral received	(51)	(53)
Less: Netting of cash collateral paid	(51)	(53)
Total derivative liabilities	931	1,499
Less: Cash collateral paid	0	0
Less: Non-cash collateral paid	0	0
Total Net payables	931	1,499
Cash collateral received, gross	955	1,346
Derivative instruments designated as ASC 815 hedges | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	5,885	6,740
Derivative instruments designated as ASC 815 hedges | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	3,241	2,718
Derivative instruments designated as ASC 815 hedges | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,593	2,721
Derivative instruments designated as ASC 815 hedges | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	332	749
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	4,570	4,246
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	645	716
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	3,925	3,530
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	2,318	2,325
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	143	171
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	2,175	2,154
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,361	1,974
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,308	1,927
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	53	47
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	96	104
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	34	22
Derivative instruments designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	62	82
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,315	2,494
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,315	2,494
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	923	393
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	923	393
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	232	747
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	232	747
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	236	645
Derivative instruments designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	236	645
Derivatives instruments not designated as ASC 815 hedges | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	492,485	610,737
Derivatives instruments not designated as ASC 815 hedges | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	492,463	606,789
Derivatives instruments not designated as ASC 815 hedges | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	255	671
Derivatives instruments not designated as ASC 815 hedges | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	635	802
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	309,157	365,079
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	222,212	244,072
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	86,795	120,920
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	150	87
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	298,031	352,436
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	203,860	221,534
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	94,086	130,855
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	85	47
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	183	465
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	64	225
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	119	240
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	164	354
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	5
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	164	349
Derivatives instruments not designated as ASC 815 hedges | Interest rate contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	123,921	183,168
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	122,726	182,659
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	1,170	482
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	25	27
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	127,744	187,368
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	126,685	186,867
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	1,042	470
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	17	31
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	59	60
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	59	60
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Foreign exchange contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	24,636	24,110
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	16,494	15,625
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	19	1
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	8,123	8,484
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	28,690	26,516
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	20,844	19,119
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	27	21
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	7,819	7,376
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Equity contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	11,449	13,765
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	10,807	13,046
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	642	719
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	13,312	15,032
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	12,647	14,234
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Trading accounts liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	665	798
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other assets | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Commodity and other contracts | Other liabilities | Exchange traded
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	0	0
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	23,322	24,615
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Purchased
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	6,312	8,871
Derivative payables		16,722
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Sold
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	17,010	15,744
Derivative payables		8,715
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	16,987	19,033
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	6,335	5,582
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	24,686	25,437
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Purchased
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	18,467
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Sold
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	6,219
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	17,770	19,563
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Trading accounts liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	6,916	5,874
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other assets
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	72	206
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other assets | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	46	159
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other assets | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative receivables	26	47
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other liabilities
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	412	388
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other liabilities | Over-the-counter
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	87	78
Derivatives instruments not designated as ASC 815 hedges | Credit derivatives | Other liabilities | Cleared
Derivative Mark-to-Market (MTM) Receivables/Payables
Derivative payables	$ 325	$ 310

DERIVATIVES ACTIVITIES - Gains

DERIVATIVES ACTIVITIES - Gains (Losses) Included in Other Revenue (Details) - Other revenue - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (305)	$ (194)
Interest rate contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	(45)	15
Foreign exchange contracts
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	3	4
Credit derivatives
Derivative gain (losses)
Gains (losses) recognized in Other revenue related to derivatives not designated in a qualifying hedging relationship	$ (263)	$ (213)

DERIVATIVES ACTIVITIES - Fair V

DERIVATIVES ACTIVITIES - Fair Value Hedges (Details) - Other revenue - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	$ (385)	$ 1,103
Gain (loss) on the hedged item in designated and qualifying fair value hedges	491	(1,127)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	52	(48)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	54	24
Interest rate contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(305)	2,115
Gain (loss) on the hedged item in designated and qualifying fair value hedges	296	(2,090)
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	(10)	27
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	1	(2)
Foreign exchange contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	(82)	(1,361)
Gain (loss) on the hedged item in designated and qualifying fair value hedges	196	1,307
Hedge ineffectiveness recognized in earnings on designated and qualifying fair value hedges	62	(75)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	52	21
Commodity and other contracts
Gain (loss) on fair value hedges
Gain (loss) on the derivatives in designated and qualifying fair value hedges	2	349
Gain (loss) on the hedged item in designated and qualifying fair value hedges	(1)	(344)
Net gain (loss) excluded from assessment of the effectiveness of fair value hedges	$ 1	$ 5

DERIVATIVES ACTIVITIES - Cash F

DERIVATIVES ACTIVITIES - Cash Flow Hedges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Pretax change in accumulated other comprehensive income (loss)
Cash flow hedges expected to be reclassified within 12 months	$ (217)
Maximum length of time hedged in cash flow hedge	10 years
Cash flow hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	$ 41	$ 439
Effective portion of cash flow hedges reclassified from AOCI to earnings	41	(42)
Interest rate contracts | Cash flow hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	41	415
Effective portion of cash flow hedges reclassified from AOCI to earnings	44	(16)
Foreign exchange contracts | Cash flow hedging
Pretax change in accumulated other comprehensive income (loss)
Effective portion of cash flow hedges included in AOCI	0	24
Effective portion of cash flow hedges reclassified from AOCI to earnings	$ (3)	$ (26)

DERIVATIVES ACTIVITIES - Net In

DERIVATIVES ACTIVITIES - Net Investment Hedges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net Investment Hedging
Derivative gain (losses)
Gain (loss) recognized in OCI, effective portion, net	$ (1,716)	$ (1,374)

DERIVATIVES ACTIVITIES - Credit

DERIVATIVES ACTIVITIES - Credit Derivatives (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)agency	Dec. 31, 2016USD ($)
Credit Risk Derivatives
Fair values, Receivable	$ 23,394	$ 24,821
Fair Values, Payable	25,098	25,825
Notionals, Protection purchased	912,606	902,473
Notionals, Protection sold	876,791	859,420
Fair value of derivative in liability position	29,000	26,000
Fair value of collateral already posted	$ 26,000	26,000
Number of rating agencies | agency	3
Additional collateral to be posted	$ 1,100
Collateral to be segregated	300
Aggregate cash obligations and collateral requirements	1,400
Purchased
Credit Risk Derivatives
Fair values, Receivable	6,384	9,077
Fair Values, Payable	18,879	17,110
Sold
Credit Risk Derivatives
Fair values, Receivable	17,010	15,744
Fair Values, Payable	6,219	8,715
Within 1 year
Credit Risk Derivatives
Fair values, Receivable	3,008	4,113
Fair Values, Payable	4,108	4,841
Notionals, Protection purchased	304,227	293,059
Notionals, Protection sold	296,731	287,262
From 1 to 5 years
Credit Risk Derivatives
Fair values, Receivable	16,894	17,735
Fair Values, Payable	17,187	17,986
Notionals, Protection purchased	532,809	551,155
Notionals, Protection sold	511,054	523,371
After 5 years
Credit Risk Derivatives
Fair values, Receivable	3,492	2,973
Fair Values, Payable	3,803	2,998
Notionals, Protection purchased	75,570	58,259
Notionals, Protection sold	69,006	48,787
Investment grade
Credit Risk Derivatives
Fair values, Receivable	9,951	9,605
Fair Values, Payable	10,142	9,995
Notionals, Protection purchased	691,002	675,138
Notionals, Protection sold	669,241	648,247
Non-investment grade
Credit Risk Derivatives
Fair values, Receivable	13,443	15,216
Fair Values, Payable	14,956	15,830
Notionals, Protection purchased	221,604	227,335
Notionals, Protection sold	207,550	211,173
Credit default swaps and options
Credit Risk Derivatives
Fair values, Receivable	23,145	24,502
Fair Values, Payable	23,096	24,631
Notionals, Protection purchased	889,829	883,719
Notionals, Protection sold	868,748	852,900
Total return swaps and other
Credit Risk Derivatives
Fair values, Receivable	249	319
Fair Values, Payable	2,002	1,194
Notionals, Protection purchased	22,777	18,754
Notionals, Protection sold	8,043	6,520
Banks
Credit Risk Derivatives
Fair values, Receivable	10,428	11,895
Fair Values, Payable	9,483	10,930
Notionals, Protection purchased	383,466	407,992
Notionals, Protection sold	393,864	414,720
Broker-dealers
Credit Risk Derivatives
Fair values, Receivable	3,297	3,536
Fair Values, Payable	3,587	3,952
Notionals, Protection purchased	107,767	115,013
Notionals, Protection sold	116,589	119,810
Non-financial
Credit Risk Derivatives
Fair values, Receivable	80	82
Fair Values, Payable	187	99
Notionals, Protection purchased	3,164	4,014
Notionals, Protection sold	1,430	2,061
Insurance and other financial institutions
Credit Risk Derivatives
Fair values, Receivable	9,589	9,308
Fair Values, Payable	11,841	10,844
Notionals, Protection purchased	418,209	375,454
Notionals, Protection sold	364,908	$ 322,829
Interest rate swaps
Credit Risk Derivatives
Cash proceeds received for assets derecognized	1,500
Fair value of derecognized assets	1,500
Fair value gross derivative assets	29
Trading derivatives, liability	$ 6

FAIR VALUE MEASUREMENT - Market

FAIR VALUE MEASUREMENT - Market Valuation Adjustments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Credit and funding valuation adjustments contra-liability (contra-asset)
Counterparty CVA	$ (1,316)		$ (1,488)
Asset FVA	(444)		(536)
Citigroup (own-credit) CVA	377		459
Liability FVA	52		62
Total CVA—derivative instruments	(1,331)		$ (1,503)
Credit, Funding and Debt Valuation Adjustments Gain (Loss) [Abstract]
Counterparty CVA	90	$ (108)
Asset FVA	92	(80)
Own-credit CVA	(72)	135
Liability FVA	(10)	29
Total CVA—derivative instruments	100	(24)
DVA related to own FVO liabilities	(95)	307
Total CVA and DVA	$ 5	$ 283

FAIR VALUE MEASUREMENT - Items

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell, selected portfolios of securities purchased under agreements to resell, Netting	$ (50,920)	$ (44,811)
Trading account assets	244,903	243,925
Netting of cash collateral received	(36,198)	(45,912)
Investments	345,833	353,304
Loans	4,035	3,486
Mortgage servicing rights	567	1,564
Liabilities, Fair Value Disclosure [Abstract]
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Netting	(50,920)	(44,811)
Netting of cash collateral paid	(40,577)	(49,811)
Assets transferred from Level 1 to Level 2	900	2,600
Assets transferred from Level 2 to Level 1	1,400	4,000
Liabilities transferred from Level 2 to Level 1	100	400
Liabilities transferred from Level 1 to Level 2	100	300
Investments measured at net asset value excluded from Level 3	416	408
Accounting Standards Update 2015-07
Liabilities, Fair Value Disclosure [Abstract]
Investments measured at net asset value excluded from Level 3	400	400
Recurring
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	176,149	173,890
Federal funds sold and securities borrowed or purchased under agreements to resell, selected portfolios of securities purchased under agreements to resell, Netting	(38,789)	(40,686)
Federal funds sold and securities borrowed or purchased under agreements to resell, selected portfolios of securities purchased under agreements to resell	137,360	133,204
Investments	291,395	300,790
Loans	4,035	3,486
Mortgage servicing rights	567	1,564
Assets before netting	1,187,697	1,305,641
Netting, Assets, total of netting agreements and cash collateral received	(492,156)	(606,943)
Total assets	695,541	698,698
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	1,307	1,212
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	79,728	74,349
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Netting	(38,789)	(40,686)
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase	40,939	33,663
Securities sold, not yet purchased	88,607	80,790
Trading liabilities	91,212	82,618
Short-term borrowings	3,473	2,700
Long-term debt, at fair value	27,526	26,254
Total liabilities, Gross	725,643	823,220
Total liabilities, Netting	(495,646)	(609,550)
Total liabilities	229,997	213,670
Recurring | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	495,704	609,507
Cash collateral received	13,961	15,731
Total trading derivatives and cash collateral, liability	509,665	625,238
Netting agreements	(416,229)	(519,000)
Netting of cash collateral paid	(40,577)	(49,811)
Netting, Liabilities, total of netting agreements and cash collateral received	(456,806)	(568,811)
Total derivative liabilities	52,859	56,427
Cash collateral received, gross	50,159	61,643
Recurring | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	300,349	354,761
Recurring | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	128,667	187,761
Recurring | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	28,690	26,516
Recurring | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	13,312	15,032
Recurring | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	24,686	25,437
Recurring | Non-trading derivatives and other financial liabilities
Assets, Fair Value Disclosure [Abstract]
Netting of cash collateral received		(1,345)
Cash collateral paid, gross	56	61
Liabilities, Fair Value Disclosure [Abstract]
Cash collateral received	15	1
Netting of cash collateral paid	(51)	(53)
Netting, Liabilities, total of netting agreements and cash collateral received	(51)
Other liabilities, gross	12,717	10,848
Non-trading derivatives and other financial liabilities measured on a recurring basis, gross	12,732	10,849
Total other assets and cash collateral, gross	12,681	10,796
Cash collateral received, gross	955	1,346
Recurring | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	2,605	1,828
Recurring | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	21,681	22,894
Investments	35,703	38,405
Recurring | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	657	690
Investments	3,474	3,910
Recurring | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,318	1,206
Investments	360	358
Recurring | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	23,656	24,790
Investments	39,537	42,673
Recurring | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	22,269	21,180
Investments	117,647	123,671
Recurring | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,356	4,076
Investments	9,625	10,120
Recurring | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	58,866	49,696
Investments	100,130	98,148
Recurring | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	16,547	14,947
Investments	15,879	17,124
Recurring | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	48,686	50,443
Investments	391	391
Recurring | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,477	2,760
Investments	6,523	6,794
Recurring | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	11,667	12,280
Investments	550	503
Recurring | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	1,113	1,366
Recurring | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	188,524	180,172
Recurring | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	498,370	617,477
Cash collateral paid	10,436	11,188
Trading derivative, asset, gross net cash collateral paid	508,806	628,665
Netting agreements	(416,229)	(519,000)
Netting of cash collateral received	(36,198)	(45,912)
Total trading derivatives, netting	(452,427)	(564,912)
Trading derivatives	56,379	63,753
Cash collateral paid, gross	51,013	60,999
Recurring | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	313,727	369,325
Recurring | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	125,236	185,662
Recurring | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	24,636	24,110
Recurring | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	11,449	13,765
Recurring | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	23,322	24,615
Recurring | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Netting of cash collateral received	(940)	(1,345)
Total trading derivatives, netting	(940)	(1,345)
Other assets, gross	18,216	17,066
Cash collateral paid, gross	5	8
Total other assets and cash collateral, gross	18,221	17,074
Other assets	17,281	15,729
Recurring | Level 1
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	0	0
Investments	165,437	170,495
Loans	0	0
Mortgage servicing rights	0	0
Assets before netting	$ 278,988	$ 282,885
Total as a percentage of gross assets	23.70%	21.90%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 0	$ 0
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	0	0
Securities sold, not yet purchased	80,154	73,782
Trading liabilities	80,154	73,782
Short-term borrowings	0	0
Long-term debt, at fair value	0	0
Total liabilities, Gross	$ 93,747	$ 85,643
Total as a percentage of gross liabilities	13.20%	10.60%
Recurring | Level 1 | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 1,843	$ 2,561
Recurring | Level 1 | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	5	107
Recurring | Level 1 | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	8	13
Recurring | Level 1 | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	1,675	2,245
Recurring | Level 1 | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	155	196
Recurring | Level 1 | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	0	0
Recurring | Level 1 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	11,750	9,300
Recurring | Level 1 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0	0
Recurring | Level 1 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	18,757	17,756
Investments	106,915	112,916
Recurring | Level 1 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	37,588	36,852
Investments	56,398	54,028
Recurring | Level 1 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	240	424
Investments	1,807	3,215
Recurring | Level 1 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	43,108	45,331
Investments	317	336
Recurring | Level 1 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	0	0
Investments	0	0
Recurring | Level 1 | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	8	2
Investments	0	0
Recurring | Level 1 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	0	0
Recurring | Level 1 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	99,701	100,365
Recurring | Level 1 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,100	2,725
Recurring | Level 1 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	17	105
Recurring | Level 1 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	18	53
Recurring | Level 1 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,815	2,306
Recurring | Level 1 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	250	261
Recurring | Level 1 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	0	0
Recurring | Level 1 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	11,750	9,300
Recurring | Level 2
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	174,962	172,394
Investments	122,292	126,434
Loans	3,455	2,918
Mortgage servicing rights	0	0
Assets before netting	$ 881,352	$ 992,034
Total as a percentage of gross assets	74.90%	76.60%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 1,005	$ 919
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	78,919	73,500
Securities sold, not yet purchased	7,302	5,831
Trading liabilities	9,907	7,658
Short-term borrowings	3,413	2,658
Long-term debt, at fair value	17,350	16,510
Total liabilities, Gross	$ 594,620	$ 699,226
Total as a percentage of gross liabilities	83.60%	86.60%
Recurring | Level 2 | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 483,063	$ 596,441
Recurring | Level 2 | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	297,445	351,766
Recurring | Level 2 | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	128,229	187,328
Recurring | Level 2 | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	24,866	22,119
Recurring | Level 2 | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	10,531	12,386
Recurring | Level 2 | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	21,992	22,842
Recurring | Level 2 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	963	1,540
Recurring | Level 2 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	2,605	1,827
Recurring | Level 2 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	21,410	22,718
Investments	35,648	38,304
Recurring | Level 2 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	289	291
Investments	3,474	3,860
Recurring | Level 2 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,052	1,000
Investments	360	358
Recurring | Level 2 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	22,751	24,009
Investments	39,482	42,522
Recurring | Level 2 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,511	3,423
Investments	10,731	10,753
Recurring | Level 2 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	3,086	3,780
Investments	8,392	8,909
Recurring | Level 2 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	21,152	12,804
Investments	43,497	43,934
Recurring | Level 2 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	16,011	14,199
Investments	13,733	13,598
Recurring | Level 2 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	5,468	4,985
Investments	65	46
Recurring | Level 2 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,536	892
Investments	5,811	6,134
Recurring | Level 2 | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	9,771	9,464
Investments	550	503
Recurring | Level 2 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	31	35
Recurring | Level 2 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	83,286	73,556
Recurring | Level 2 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	490,918	609,000
Recurring | Level 2 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	311,584	366,995
Recurring | Level 2 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	124,740	184,776
Recurring | Level 2 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	22,196	21,209
Recurring | Level 2 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	10,647	12,999
Recurring | Level 2 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	21,751	23,021
Recurring | Level 2 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	6,439	7,732
Recurring | Level 3
Assets, Fair Value Disclosure [Abstract]
Federal funds sold and securities borrowed or purchased under agreements to resell	1,187	1,496
Investments	3,666	3,861
Loans	580	568
Mortgage servicing rights	567	1,564
Assets before netting	$ 16,916	$ 19,526
Total as a percentage of gross assets	1.40%	1.50%
Liabilities, Fair Value Disclosure [Abstract]
Interest-bearing deposits	$ 302	$ 293
Federal funds purchased and securities loaned or sold under agreements to repurchase, selected portfolios of securities sold under agreements to repurchase, Gross	809	849
Securities sold, not yet purchased	1,151	1,177
Trading liabilities	1,151	1,178
Short-term borrowings	60	42
Long-term debt, at fair value	10,176	9,744
Total liabilities, Gross	$ 23,300	$ 22,619
Total as a percentage of gross liabilities	3.30%	2.80%
Recurring | Level 3 | Trading derivatives liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	$ 10,798	$ 10,505
Recurring | Level 3 | Trading derivatives liabilities | Interest rate contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,899	2,888
Recurring | Level 3 | Trading derivatives liabilities | Foreign exchange contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	430	420
Recurring | Level 3 | Trading derivatives liabilities | Equity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,149	2,152
Recurring | Level 3 | Trading derivatives liabilities | Commodity contracts
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,626	2,450
Recurring | Level 3 | Trading derivatives liabilities | Credit derivatives
Liabilities, Fair Value Disclosure [Abstract]
Trading derivatives, liability	2,694	2,595
Recurring | Level 3 | Non-trading derivatives and other financial liabilities
Liabilities, Fair Value Disclosure [Abstract]
Other liabilities, gross	4	8
Recurring | Level 3 | Trading account liabilities
Liabilities, Fair Value Disclosure [Abstract]
Trading liabilities	0	1
Recurring | Level 3 | Mortgage-backed securities - U.S. agency-sponsored
Assets, Fair Value Disclosure [Abstract]
Trading account assets	271	176
Investments	55	101
Recurring | Level 3 | Mortgage-backed securities - Residential
Assets, Fair Value Disclosure [Abstract]
Trading account assets	368	399
Investments	0	50
Recurring | Level 3 | Mortgage-backed securities - Commercial
Assets, Fair Value Disclosure [Abstract]
Trading account assets	266	206
Investments	0	0
Recurring | Level 3 | Mortgage-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	905	781
Investments	55	151
Recurring | Level 3 | U.S. Treasury and federal agency securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1	1
Investments	1	2
Recurring | Level 3 | State and municipal securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	270	296
Investments	1,233	1,211
Recurring | Level 3 | Foreign government
Assets, Fair Value Disclosure [Abstract]
Trading account assets	126	40
Investments	235	186
Recurring | Level 3 | Corporate
Assets, Fair Value Disclosure [Abstract]
Trading account assets	296	324
Investments	339	311
Recurring | Level 3 | Equity securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	110	127
Investments	9	9
Recurring | Level 3 | Asset-backed securities
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,941	1,868
Investments	712	660
Recurring | Level 3 | Other
Assets, Fair Value Disclosure [Abstract]
Trading account assets	1,888	2,814
Investments	0	0
Recurring | Level 3 | Non-marketable equity securities
Assets, Fair Value Disclosure [Abstract]
Investments	1,082	1,331
Recurring | Level 3 | Trading securities (excluding trading account derivatives)
Assets, Fair Value Disclosure [Abstract]
Trading account assets	5,537	6,251
Recurring | Level 3 | Trading account assets
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	5,352	5,752
Recurring | Level 3 | Trading account assets | Interest rate contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	2,126	2,225
Recurring | Level 3 | Trading account assets | Foreign exchange contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	478	833
Recurring | Level 3 | Trading account assets | Equity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	625	595
Recurring | Level 3 | Trading account assets | Commodity contracts
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	552	505
Recurring | Level 3 | Trading account assets | Credit derivatives
Assets, Fair Value Disclosure [Abstract]
Trading derivatives, asset, Gross	1,571	1,594
Recurring | Level 3 | Non-trading derivatives and other financial assets
Assets, Fair Value Disclosure [Abstract]
Other assets, gross	$ 27	$ 34

FAIR VALUE MEASUREMENT - Level

FAIR VALUE MEASUREMENT - Level 3 Fair Value Rollforward (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers into Level 3		$ 0
Transfers out of Level 3, assets		0
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Transfers into Level 3, liabilities		0
Trading account assets and liabilities
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	$ (4,753,000,000)	(2,229,000,000)
Net realized/unrealized gains (losses) included in principal transactions	(696,000,000)	(1,486,000,000)
Transfers into Level 3	39,000,000	110,000,000
Transfers out of Level 3	(27,000,000)	15,000,000
Purchases	125,000,000	47,000,000
Issuances	0	0
Sales	(169,000,000)	(101,000,000)
Settlements	35,000,000	38,000,000
Balance at end of period, asset (liability), net	(5,446,000,000)	(3,606,000,000)
Unrealized gains (losses) still held	(440,000,000)	(9,000,000)
Trading account assets and liabilities | Interest rate contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(663,000,000)	(495,000,000)
Net realized/unrealized gains (losses) included in principal transactions	(37,000,000)	(508,000,000)
Transfers into Level 3	(38,000,000)	165,000,000
Transfers out of Level 3	19,000,000	90,000,000
Purchases	6,000,000	5,000,000
Issuances	0	0
Sales	(113,000,000)	(3,000,000)
Settlements	53,000,000	(9,000,000)
Balance at end of period, asset (liability), net	(773,000,000)	(755,000,000)
Unrealized gains (losses) still held	(23,000,000)	(9,000,000)
Trading account assets and liabilities | Foreign exchange contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	413,000,000	620,000,000
Net realized/unrealized gains (losses) included in principal transactions	(390,000,000)	(353,000,000)
Transfers into Level 3	55,000,000	3,000,000
Transfers out of Level 3	(20,000,000)	30,000,000
Purchases	34,000,000	17,000,000
Issuances	0	0
Sales	(32,000,000)	(39,000,000)
Settlements	(12,000,000)	17,000,000
Balance at end of period, asset (liability), net	48,000,000	295,000,000
Unrealized gains (losses) still held	(341,000,000)	2,000,000
Trading account assets and liabilities | Equity contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(1,557,000,000)	(800,000,000)
Net realized/unrealized gains (losses) included in principal transactions	(2,000,000)	32,000,000
Transfers into Level 3	0	75,000,000
Transfers out of Level 3	(16,000,000)	(144,000,000)
Purchases	85,000,000	24,000,000
Issuances	0	0
Sales	(24,000,000)	(59,000,000)
Settlements	(10,000,000)	(4,000,000)
Balance at end of period, asset (liability), net	(1,524,000,000)	(876,000,000)
Unrealized gains (losses) still held	202,000,000	0
Trading account assets and liabilities | Commodity contracts
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(1,945,000,000)	(1,861,000,000)
Net realized/unrealized gains (losses) included in principal transactions	(175,000,000)	(142,000,000)
Transfers into Level 3	46,000,000	(52,000,000)
Transfers out of Level 3	(2,000,000)	10,000,000
Purchases	0	0
Issuances	0	0
Sales	0	0
Settlements	2,000,000	96,000,000
Balance at end of period, asset (liability), net	(2,074,000,000)	(1,949,000,000)
Unrealized gains (losses) still held	(170,000,000)	(1,000,000)
Trading account assets and liabilities | Credit derivatives
Fair value, Derivative assets (liabilities) measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset (liability), net	(1,001,000,000)	307,000,000
Net realized/unrealized gains (losses) included in principal transactions	(92,000,000)	(515,000,000)
Transfers into Level 3	(24,000,000)	(81,000,000)
Transfers out of Level 3	(8,000,000)	29,000,000
Purchases	0	1,000,000
Issuances	0	0
Sales	0	0
Settlements	2,000,000	(62,000,000)
Balance at end of period, asset (liability), net	(1,123,000,000)	(321,000,000)
Unrealized gains (losses) still held	(108,000,000)	(1,000,000)
Interest-bearing deposits
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	293,000,000	434,000,000
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	11,000,000	(4,000,000)
Transfers into Level 3, liabilities	20,000,000	4,000,000
Transfers out of Level 3, liabilities	0	(209,000,000)
Purchases, liability	0	0
Issuance, liability	0	4,000,000
Sales, liability	0	0
Settlements, liability	0	(46,000,000)
Balance at end of period, liability	302,000,000	191,000,000
Unrealized gains (losses) still held, liabilities	25,000,000	0
Federal funds purchased and securities loaned or sold under agreements to repurchase
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	849,000,000	1,247,000,000
Net realized/unrealized gains (losses) included in principal transactions, liabilities	6,000,000	(25,000,000)
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	0	0
Transfers out of Level 3, liabilities	0	0
Purchases, liability	0	0
Issuance, liability	0	0
Sales, liability	0	16,000,000
Settlements, liability	(34,000,000)	(50,000,000)
Balance at end of period, liability	809,000,000	1,238,000,000
Unrealized gains (losses) still held, liabilities	6,000,000	0
Trading account liabilities | Securities sold, not yet purchased
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	1,177,000,000	199,000,000
Net realized/unrealized gains (losses) included in principal transactions, liabilities	54,000,000	25,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	11,000,000	59,000,000
Transfers out of Level 3, liabilities	(14,000,000)	(25,000,000)
Purchases, liability	0	0
Issuance, liability	0	0
Sales, liability	101,000,000	36,000,000
Settlements, liability	(70,000,000)	(126,000,000)
Balance at end of period, liability	1,151,000,000	118,000,000
Unrealized gains (losses) still held, liabilities	2,000,000	(2,000,000)
Trading account liabilities | Other trading liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	1,000,000	0
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	0	0
Transfers out of Level 3, liabilities	0	0
Purchases, liability	0	0
Issuance, liability	0	0
Sales, liability	0	0
Settlements, liability	(1,000,000)	0
Balance at end of period, liability	0	0
Unrealized gains (losses) still held, liabilities	0	0
Short-term borrowings
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	42,000,000	9,000,000
Net realized/unrealized gains (losses) included in principal transactions, liabilities	(9,000,000)	(3,000,000)
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	0	5,000,000
Transfers out of Level 3, liabilities	0	(4,000,000)
Purchases, liability	0	0
Issuance, liability	11,000,000	34,000,000
Sales, liability	0	0
Settlements, liability	(2,000,000)	(1,000,000)
Balance at end of period, liability	60,000,000	46,000,000
Unrealized gains (losses) still held, liabilities	22,000,000	(4,000,000)
Long-term debt
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Transfers out of Level 3, assets		(1,100,000,000)
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	9,744,000,000	6,951,000,000
Net realized/unrealized gains (losses) included in principal transactions, liabilities	17,000,000	46,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	0	0
Transfers into Level 3, liabilities	200,000,000	509,000,000
Transfers out of Level 3, liabilities	(409,000,000)	(1,087,000,000)
Purchases, liability	0	0
Issuance, liability	929,000,000	1,440,000,000
Sales, liability	0	0
Settlements, liability	(271,000,000)	(89,000,000)
Balance at end of period, liability	10,176,000,000	7,678,000,000
Unrealized gains (losses) still held, liabilities	116,000,000	0
Other financial liabilities
Fair value, liabilities measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, liability	8,000,000	14,000,000
Net realized/unrealized gains (losses) included in principal transactions, liabilities	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, liabilities	(2,000,000)	(8,000,000)
Transfers into Level 3, liabilities	0	0
Transfers out of Level 3, liabilities	0	(4,000,000)
Purchases, liability	(1,000,000)	(4,000,000)
Issuance, liability	1,000,000	1,000,000
Sales, liability	0	0
Settlements, liability	(6,000,000)	(1,000,000)
Balance at end of period, liability	4,000,000	14,000,000
Unrealized gains (losses) still held, liabilities	(2,000,000)	(5,000,000)
Federal funds sold and securities borrowed or purchased under agreements to resell
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,496,000,000	1,337,000,000
Net realized/unrealized gains (losses) included in principal transactions	(56,000,000)	70,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	0
Transfers out of Level 3, assets	(252,000,000)	0
Purchases, assets	0	503,000,000
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	(1,000,000)	(1,000,000)
Balance at end of period, asset	1,187,000,000	1,909,000,000
Unrealized gains (losses) still held, assets	4,000,000	0
Trading non-derivative assets
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	6,251,000,000	12,418,000,000
Net realized/unrealized gains (losses) included in principal transactions	277,000,000	145,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	423,000,000	1,545,000,000
Transfers out of Level 3, assets	(730,000,000)	(1,130,000,000)
Purchases, assets	1,329,000,000	1,979,000,000
Issuance, assets	1,000,000	11,000,000
Sales, assets	(1,988,000,000)	(2,098,000,000)
Settlements, assets	(26,000,000)	(7,000,000)
Balance at end of period, asset	5,537,000,000	12,863,000,000
Unrealized gains (losses) still held, assets	54,000,000	(2,000,000)
Trading non-derivative assets | U.S. government-sponsored agency guaranteed
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	176,000,000	744,000,000
Net realized/unrealized gains (losses) included in principal transactions	5,000,000	12,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	50,000,000	335,000,000
Transfers out of Level 3, assets	(17,000,000)	(220,000,000)
Purchases, assets	161,000,000	356,000,000
Issuance, assets	0	0
Sales, assets	(104,000,000)	(191,000,000)
Settlements, assets	0	3,000,000
Balance at end of period, asset	271,000,000	1,039,000,000
Unrealized gains (losses) still held, assets	0	1,000,000
Trading non-derivative assets | Mortgage-backed securities - Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	399,000,000	1,326,000,000
Net realized/unrealized gains (losses) included in principal transactions	15,000,000	49,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	17,000,000	104,000,000
Transfers out of Level 3, assets	(29,000,000)	(43,000,000)
Purchases, assets	50,000,000	211,000,000
Issuance, assets	0	0
Sales, assets	(84,000,000)	(455,000,000)
Settlements, assets	0	0
Balance at end of period, asset	368,000,000	1,192,000,000
Unrealized gains (losses) still held, assets	10,000,000	0
Trading non-derivative assets | Mortgage-backed securities - Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	206,000,000	517,000,000
Net realized/unrealized gains (losses) included in principal transactions	(8,000,000)	9,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	17,000,000	56,000,000
Transfers out of Level 3, assets	(13,000,000)	(27,000,000)
Purchases, assets	190,000,000	245,000,000
Issuance, assets	0	0
Sales, assets	(126,000,000)	(219,000,000)
Settlements, assets	0	0
Balance at end of period, asset	266,000,000	581,000,000
Unrealized gains (losses) still held, assets	(4,000,000)	0
Trading non-derivative assets | Mortgage-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	781,000,000	2,587,000,000
Net realized/unrealized gains (losses) included in principal transactions	12,000,000	70,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	84,000,000	495,000,000
Transfers out of Level 3, assets	(59,000,000)	(290,000,000)
Purchases, assets	401,000,000	812,000,000
Issuance, assets	0	0
Sales, assets	(314,000,000)	(865,000,000)
Settlements, assets	0	3,000,000
Balance at end of period, asset	905,000,000	2,812,000,000
Unrealized gains (losses) still held, assets	6,000,000	1,000,000
Trading non-derivative assets | U.S. Treasury and federal agency securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,000,000	1,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	2,000,000
Transfers out of Level 3, assets	0	0
Purchases, assets	0	0
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	0	0
Balance at end of period, asset	1,000,000	3,000,000
Unrealized gains (losses) still held, assets	0	0
Trading non-derivative assets | State and municipal securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	296,000,000	351,000,000
Net realized/unrealized gains (losses) included in principal transactions	2,000,000	7,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	2,000,000	13,000,000
Transfers out of Level 3, assets	(47,000,000)	(159,000,000)
Purchases, assets	81,000,000	103,000,000
Issuance, assets	0	0
Sales, assets	(64,000,000)	(106,000,000)
Settlements, assets	0	0
Balance at end of period, asset	270,000,000	209,000,000
Unrealized gains (losses) still held, assets	2,000,000	0
Trading non-derivative assets | Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	40,000,000	197,000,000
Net realized/unrealized gains (losses) included in principal transactions	4,000,000	(1,000,000)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	78,000,000	2,000,000
Transfers out of Level 3, assets	(13,000,000)	(4,000,000)
Purchases, assets	44,000,000	41,000,000
Issuance, assets	0	0
Sales, assets	(27,000,000)	(16,000,000)
Settlements, assets	0	0
Balance at end of period, asset	126,000,000	219,000,000
Unrealized gains (losses) still held, assets	6,000,000	0
Trading non-derivative assets | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	324,000,000	376,000,000
Net realized/unrealized gains (losses) included in principal transactions	91,000,000	12,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	27,000,000	45,000,000
Transfers out of Level 3, assets	(52,000,000)	(16,000,000)
Purchases, assets	118,000,000	169,000,000
Issuance, assets	0	0
Sales, assets	(197,000,000)	(109,000,000)
Settlements, assets	(15,000,000)	0
Balance at end of period, asset	296,000,000	477,000,000
Unrealized gains (losses) still held, assets	12,000,000	2,000,000
Trading non-derivative assets | Equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	127,000,000	3,684,000,000
Net realized/unrealized gains (losses) included in principal transactions	15,000,000	(44,000,000)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	2,000,000	93,000,000
Transfers out of Level 3, assets	(12,000,000)	(34,000,000)
Purchases, assets	7,000,000	79,000,000
Issuance, assets	0	0
Sales, assets	(29,000,000)	(23,000,000)
Settlements, assets	0	0
Balance at end of period, asset	110,000,000	3,755,000,000
Unrealized gains (losses) still held, assets	2,000,000	0
Trading non-derivative assets | Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,868,000,000	2,739,000,000
Net realized/unrealized gains (losses) included in principal transactions	160,000,000	128,000,000
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	20,000,000	117,000,000
Transfers out of Level 3, assets	(16,000,000)	(14,000,000)
Purchases, assets	391,000,000	492,000,000
Issuance, assets	0	0
Sales, assets	(482,000,000)	(648,000,000)
Settlements, assets	0	0
Balance at end of period, asset	1,941,000,000	2,814,000,000
Unrealized gains (losses) still held, assets	81,000,000	0
Trading non-derivative assets | Other
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,814,000,000	2,483,000,000
Net realized/unrealized gains (losses) included in principal transactions	(7,000,000)	(27,000,000)
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	210,000,000	778,000,000
Transfers out of Level 3, assets	(531,000,000)	(613,000,000)
Purchases, assets	287,000,000	283,000,000
Issuance, assets	1,000,000	11,000,000
Sales, assets	(875,000,000)	(331,000,000)
Settlements, assets	(11,000,000)	(10,000,000)
Balance at end of period, asset	1,888,000,000	2,574,000,000
Unrealized gains (losses) still held, assets	(55,000,000)	(5,000,000)
Investments
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	3,861,000,000	5,059,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(66,000,000)	(7,000,000)
Transfers into Level 3	116,000,000	349,000,000
Transfers out of Level 3, assets	(148,000,000)	(488,000,000)
Purchases, assets	340,000,000	397,000,000
Issuance, assets	0	0
Sales, assets	(347,000,000)	(411,000,000)
Settlements, assets	(90,000,000)	(19,000,000)
Balance at end of period, asset	3,666,000,000	4,880,000,000
Unrealized gains (losses) still held, assets	12,000,000	0
Investments | U.S. government-sponsored agency guaranteed
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	101,000,000	139,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	2,000,000	(31,000,000)
Transfers into Level 3	1,000,000	7,000,000
Transfers out of Level 3, assets	(49,000,000)	(39,000,000)
Purchases, assets	0	39,000,000
Issuance, assets	0	0
Sales, assets	0	(3,000,000)
Settlements, assets	0	(1,000,000)
Balance at end of period, asset	55,000,000	111,000,000
Unrealized gains (losses) still held, assets	2,000,000	0
Investments | Mortgage-backed securities - Residential
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	50,000,000	4,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	2,000,000	1,000,000
Transfers into Level 3	0	0
Transfers out of Level 3, assets	(47,000,000)	0
Purchases, assets	0	0
Issuance, assets	0	0
Sales, assets	(5,000,000)	(5,000,000)
Settlements, assets	0	0
Balance at end of period, asset	0	0
Unrealized gains (losses) still held, assets	0	0
Investments | Mortgage-backed securities - Commercial
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	2,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	3,000,000
Transfers out of Level 3, assets	0	(2,000,000)
Purchases, assets	8,000,000	0
Issuance, assets	0	0
Sales, assets	(8,000,000)	0
Settlements, assets	0	0
Balance at end of period, asset	0	3,000,000
Unrealized gains (losses) still held, assets	0	0
Investments | Mortgage-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	151,000,000	145,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	4,000,000	(30,000,000)
Transfers into Level 3	1,000,000	10,000,000
Transfers out of Level 3, assets	(96,000,000)	(41,000,000)
Purchases, assets	8,000,000	39,000,000
Issuance, assets	0	0
Sales, assets	(13,000,000)	(8,000,000)
Settlements, assets	0	(1,000,000)
Balance at end of period, asset	55,000,000	114,000,000
Unrealized gains (losses) still held, assets	2,000,000	0
Investments | U.S. Treasury and federal agency securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	2,000,000	4,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	0
Purchases, assets	0	0
Issuance, assets	0	0
Sales, assets	(1,000,000)	(1,000,000)
Settlements, assets	0	0
Balance at end of period, asset	1,000,000	3,000,000
Unrealized gains (losses) still held, assets	0	0
Investments | State and municipal securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,211,000,000	2,192,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	12,000,000	35,000,000
Transfers into Level 3	37,000,000	261,000,000
Transfers out of Level 3, assets	(30,000,000)	(409,000,000)
Purchases, assets	54,000,000	151,000,000
Issuance, assets	0	0
Sales, assets	(51,000,000)	(132,000,000)
Settlements, assets	0	0
Balance at end of period, asset	1,233,000,000	2,098,000,000
Unrealized gains (losses) still held, assets	6,000,000	0
Investments | Foreign government
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	186,000,000	260,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	1,000,000	2,000,000
Transfers into Level 3	2,000,000	33,000,000
Transfers out of Level 3, assets	(18,000,000)	0
Purchases, assets	142,000,000	62,000,000
Issuance, assets	0	0
Sales, assets	(78,000,000)	(182,000,000)
Settlements, assets	0	0
Balance at end of period, asset	235,000,000	175,000,000
Unrealized gains (losses) still held, assets	1,000,000	0
Investments | Corporate
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	311,000,000	603,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	2,000,000	14,000,000
Transfers into Level 3	59,000,000	5,000,000
Transfers out of Level 3, assets	(4,000,000)	(37,000,000)
Purchases, assets	91,000,000	1,000,000
Issuance, assets	0	0
Sales, assets	(120,000,000)	(88,000,000)
Settlements, assets	0	0
Balance at end of period, asset	339,000,000	498,000,000
Unrealized gains (losses) still held, assets	2,000,000	0
Investments | Equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	9,000,000	124,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	2,000,000
Transfers out of Level 3, assets	0	0
Purchases, assets	0	0
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	0	0
Balance at end of period, asset	9,000,000	126,000,000
Unrealized gains (losses) still held, assets	0	0
Investments | Asset-backed securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	660,000,000	596,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	9,000,000	(26,000,000)
Transfers into Level 3	17,000,000	0
Transfers out of Level 3, assets	0	(1,000,000)
Purchases, assets	26,000,000	132,000,000
Issuance, assets	0	0
Sales, assets	0	0
Settlements, assets	0	0
Balance at end of period, asset	712,000,000	701,000,000
Unrealized gains (losses) still held, assets	3,000,000	0
Investments | Other
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	0	0
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	0	0
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	0
Purchases, assets	11,000,000	0
Issuance, assets	0	0
Sales, assets	(11,000,000)	0
Settlements, assets	0	0
Balance at end of period, asset	0	0
Unrealized gains (losses) still held, assets	0	0
Investments | Non-marketable equity securities
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,331,000,000	1,135,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(94,000,000)	(2,000,000)
Transfers into Level 3	0	38,000,000
Transfers out of Level 3, assets	0	0
Purchases, assets	8,000,000	12,000,000
Issuance, assets	0	0
Sales, assets	(73,000,000)	0
Settlements, assets	(90,000,000)	(18,000,000)
Balance at end of period, asset	1,082,000,000	1,165,000,000
Unrealized gains (losses) still held, assets	(2,000,000)	0
Loans
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	568,000,000	2,166,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(4,000,000)	(77,000,000)
Transfers into Level 3	65,000,000	89,000,000
Transfers out of Level 3, assets	(16,000,000)	(538,000,000)
Purchases, assets	12,000,000	359,000,000
Issuance, assets	0	161,000,000
Sales, assets	(43,000,000)	(378,000,000)
Settlements, assets	(2,000,000)	(59,000,000)
Balance at end of period, asset	580,000,000	1,723,000,000
Unrealized gains (losses) still held, assets	74,000,000	7,000,000
Mortgage servicing rights
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	1,564,000,000	1,781,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	67,000,000	(225,000,000)
Transfers into Level 3	0	0
Transfers out of Level 3, assets	0	0
Purchases, assets	0	0
Issuance, assets	35,000,000	33,000,000
Sales, assets	(1,046,000,000)	14,000,000
Settlements, assets	(53,000,000)	(79,000,000)
Balance at end of period, asset	567,000,000	1,524,000,000
Unrealized gains (losses) still held, assets	83,000,000	57,000,000
Other financial assets measured on a recurring basis
Fair value, assets measured on recurring basis, level 3 fair-value category reconciliation
Balance at beginning of period, asset	34,000,000	180,000,000
Net realized/unrealized gains (losses) included in principal transactions	0	0
Net realized/unrealized gains (losses) included in locations other than principal transactions, assets	(189,000,000)	17,000,000
Transfers into Level 3	3,000,000	3,000,000
Transfers out of Level 3, assets	(1,000,000)	(3,000,000)
Purchases, assets	0	0
Issuance, assets	29,000,000	63,000,000
Sales, assets	204,000,000	(120,000,000)
Settlements, assets	(53,000,000)	(83,000,000)
Balance at end of period, asset	27,000,000	57,000,000
Unrealized gains (losses) still held, assets	$ (191,000,000)	$ (317,000,000)

FAIR VALUE MEASUREMENT - Valuat

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Fair Value Measurements (Details) - Level 3 - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Interest-bearing deposits | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 282,000,000	$ 293,000,000
Interest-bearing deposits | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	1.00%	1.00%
Forward price (as a percent)	99.50%	98.79%
Interest-bearing deposits | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	20.00%	20.00%
Forward price (as a percent)	99.95%	104.07%
Interest-bearing deposits | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Mean reversion (as a percent)	10.50%	10.50%
Forward price (as a percent)	99.62%	100.19%
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 809,000,000	$ 849,000,000
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	0.73%	0.62%
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	2.25%	2.19%
Federal funds purchased and securities loaned or sold under agreements to repurchase | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)	2.07%	1.99%
Short-term borrowings and long-term debt | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 10,303,000,000	$ 9,774,000,000
Short-term borrowings and long-term debt | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	0.16%
Mean reversion (as a percent)	1.00%	1.00%
Equity volatility (as a percent)	3.00%
Forward price (as a percent)	68.46%	69.05%
Commodity volatility (as a percent)		2.00%
Commodity correlation (as a percent)		(41.61%)
Short-term borrowings and long-term debt | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	86.04%
Mean reversion (as a percent)	20.00%	20.00%
Equity volatility (as a percent)	50.00%
Forward price (as a percent)	235.35%	235.35%
Commodity volatility (as a percent)		32.19%
Commodity correlation (as a percent)		90.42%
Short-term borrowings and long-term debt | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	57.73%
Mean reversion (as a percent)	10.50%	10.50%
Equity volatility (as a percent)	20.71%
Forward price (as a percent)	100.73%	103.28%
Commodity volatility (as a percent)		17.07%
Commodity correlation (as a percent)		52.85%
Trading account assets and liabilities | Interest rate contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 4,917,000,000	$ 4,897,000,000
Trading account assets and liabilities | Interest rate contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	13.87%
Mean reversion (as a percent)	1.00%	1.00%
IR log-normal volatility		1.00%
Trading account assets and liabilities | Interest rate contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	86.04%
Mean reversion (as a percent)	20.00%	20.00%
IR log-normal volatility		93.97%
Trading account assets and liabilities | Interest rate contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	53.37%
Mean reversion (as a percent)	10.50%	10.50%
IR log-normal volatility		62.72%
Trading account assets and liabilities | Foreign exchange contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 761,000,000	$ 1,110,000,000
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Foreign exchange (FX) volatility (as a percent)	3.04%	1.39%
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Foreign exchange (FX) volatility (as a percent)	22.77%	26.85%
Trading account assets and liabilities | Foreign exchange contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Foreign exchange (FX) volatility (as a percent)	10.03%	15.18%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 149,000,000	$ 134,000,000
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)		(0.85%)
Credit spread (as a percent)	0.22%	0.04%
Yield (as a percent)	5.62%
IR-FX correlation (as a percent)	(27.35%)	16.41%
IR-IR correlation (as a percent)	40.00%	40.00%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)		(0.49%)
Credit spread (as a percent)	5.23%	6.57%
Yield (as a percent)	14.50%
IR-FX correlation (as a percent)	60.00%	60.00%
IR-IR correlation (as a percent)	47.54%	50.00%
Trading account assets and liabilities | Foreign exchange contracts | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Interest rate (as a percent)		(0.84%)
Credit spread (as a percent)	2.17%	2.66%
Yield (as a percent)	8.49%
IR-FX correlation (as a percent)	47.42%	49.52%
IR-IR correlation (as a percent)	40.22%	41.27%
Trading account assets and liabilities | Equity contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 2,700,000,000	$ 2,701,000,000
Trading account assets and liabilities | Equity contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	3.00%	3.00%
Forward price (as a percent)	43.06%	69.05%
Equity-equity correlation	(89.91%)	(87.70%)
Equity-FX correlation (as a percent)	(70.20%)	(60.70%)
Equity-IR correlation (as a percent)		(35.00%)
Yield volatility (as a percent)		3.55%
Trading account assets and liabilities | Equity contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	55.49%	97.78%
Forward price (as a percent)	144.61%	144.61%
Equity-equity correlation	97.69%	96.50%
Equity-FX correlation (as a percent)	29.90%	28.20%
Equity-IR correlation (as a percent)		41.00%
Yield volatility (as a percent)		14.77%
Trading account assets and liabilities | Equity contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Equity volatility (as a percent)	24.77%	29.52%
Forward price (as a percent)	93.92%	94.28%
Equity-equity correlation	14.44%	67.45%
Equity-FX correlation (as a percent)	(24.88%)	(26.28%)
Equity-IR correlation (as a percent)		(15.65%)
Yield volatility (as a percent)		9.29%
Trading account assets and liabilities | Commodity contracts | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 3,170,000,000	$ 2,955,000,000
Trading account assets and liabilities | Commodity contracts | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	38.85%	35.74%
Commodity volatility (as a percent)	10.45%	2.00%
Commodity correlation (as a percent)	(44.00%)	(41.61%)
Trading account assets and liabilities | Commodity contracts | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	299.37%	235.35%
Commodity volatility (as a percent)	45.13%	32.19%
Commodity correlation (as a percent)	91.00%	90.42%
Trading account assets and liabilities | Commodity contracts | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Forward price (as a percent)	102.39%	119.99%
Commodity volatility (as a percent)	26.24%	17.07%
Commodity correlation (as a percent)	56.00%	52.85%
Trading account assets and liabilities | Credit derivatives | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 2,976,000,000	$ 2,786,000,000
Trading account assets and liabilities | Credit derivatives | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	6.50%	20.00%
Trading account assets and liabilities | Credit derivatives | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	65.00%	75.00%
Trading account assets and liabilities | Credit derivatives | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Recovery rate (as a percent)	35.21%	39.75%
Trading account assets and liabilities | Credit derivatives | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 1,287,000,000	$ 1,403,000,000
Trading account assets and liabilities | Credit derivatives | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	$ 0	$ 1
Credit spread (as a percent)	0.04%	0.03%
Credit correlation (as a percent)	5.00%	5.00%
Upfront points (as a percent)	10.20%
Upfront points		$ 0.0600
Trading account assets and liabilities | Credit derivatives | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	$ 123.67	$ 167
Credit spread (as a percent)	21.09%	15.15%
Credit correlation (as a percent)	95.00%	90.00%
Upfront points (as a percent)	99.00%
Upfront points		$ 0.9990
Trading account assets and liabilities | Credit derivatives | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	$ 75.18	$ 77.35
Credit spread (as a percent)	2.10%	2.56%
Credit correlation (as a percent)	32.70%	34.27%
Upfront points (as a percent)	54.28%
Upfront points		$ 0.7289
Nontrading derivatives and other financial assets and liabilities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Derivatives (gross)	$ 30,000,000	$ 42,000,000
Nontrading derivatives and other financial assets and liabilities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	0.33%
Recovery rate (as a percent)	40.00%	40.00%
Upfront points (as a percent)		16.00%
Redemption rate (as a percent)	12.52%	3.92%
Nontrading derivatives and other financial assets and liabilities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	6.59%
Recovery rate (as a percent)	40.00%	40.00%
Upfront points (as a percent)		20.50%
Redemption rate (as a percent)	99.50%	99.58%
Nontrading derivatives and other financial assets and liabilities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	2.02%
Recovery rate (as a percent)	40.00%	40.00%
Upfront points (as a percent)		18.78%
Redemption rate (as a percent)	72.08%	74.69%
Securities sold, not yet purchased | Trading account liabilities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 1,013,000,000	$ 1,056,000,000
Securities sold, not yet purchased | Trading account liabilities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	13.87%	12.86%
Securities sold, not yet purchased | Trading account liabilities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	71.61%	75.50%
Securities sold, not yet purchased | Trading account liabilities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	57.55%	61.73%
Securities sold, not yet purchased | Trading account liabilities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total Liabilities	$ 138,000,000
Securities sold, not yet purchased | Trading account liabilities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, liability	1.29
Securities sold, not yet purchased | Trading account liabilities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, liability	121
Securities sold, not yet purchased | Trading account liabilities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, liability	98.22
Mortgage-backed securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	890,000,000	$ 509,000,000
Mortgage-backed securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	5.78	5.50
Mortgage-backed securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	113.12	113.48
Mortgage-backed securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	70.94	61.74
Mortgage-backed securities | Yield analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets		$ 368,000,000
Mortgage-backed securities | Yield analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)		1.90%
Mortgage-backed securities | Yield analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)		14.54%
Mortgage-backed securities | Yield analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)		4.34%
State and municipal, foreign government, corporate, and other debt securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	3,136,000,000	$ 3,308,000,000
State and municipal, foreign government, corporate, and other debt securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	15	15
State and municipal, foreign government, corporate, and other debt securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	108.88	103.60
State and municipal, foreign government, corporate, and other debt securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	92.19	89.93
State and municipal, foreign government, corporate, and other debt securities | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 655,000,000	$ 1,513,000,000
State and municipal, foreign government, corporate, and other debt securities | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	0.35%	0.35%
State and municipal, foreign government, corporate, and other debt securities | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	6.00%	6.00%
State and municipal, foreign government, corporate, and other debt securities | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	2.36%	2.30%
Equity securities | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 73,000,000	$ 69,000,000
Equity securities | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	0	0.48
Equity securities | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	158.24	104
Equity securities | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	7.28	22.19
Equity securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 30,000,000	58,000,000
Equity securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	2 years 6 months
Equity securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	2 years 6 months
Equity securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	2 years 6 months
Asset-backed securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 2,617,000,000	2,454,000,000
Asset-backed securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	3.35	4
Asset-backed securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	101.38	100
Asset-backed securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset	72.53	71.51
Non-marketable equity securities | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 527,000,000	$ 726,000,000
Non-marketable equity securities | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Discount to price (as a percent)	0.00%	0.00%
Non-marketable equity securities | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Discount to price (as a percent)	100.00%	90.00%
Non-marketable equity securities | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Discount to price (as a percent)	12.77%	13.36%
Non-marketable equity securities | Comparables Analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 513,000,000	$ 565,000,000
Non-marketable equity securities | Comparables Analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 0
EBITDA multiples	6.50	6.80
Price-to-book ratio	0.0070	0.0032
Non-marketable equity securities | Comparables Analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 113.23
EBITDA multiples	10.60	10.10
Price-to-book ratio	0.0103	0.0103
Non-marketable equity securities | Comparables Analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		$ 54.40
EBITDA multiples	8.60	8.62
Price-to-book ratio	0.0092	0.0087
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 1,187,000,000	$ 1,496,000,000
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	13.87%
Interest rate (as a percent)	(0.56%)	(0.51%)
IR log-normal volatility		12.86%
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	71.61%
Interest rate (as a percent)	2.25%	5.76%
IR log-normal volatility		75.50%
Federal funds sold and securities borrowed or purchased under agreements to resell | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
IR normal volatility (as a percent)	57.55%
Interest rate (as a percent)	(0.39%)	2.80%
IR log-normal volatility		61.73%
Loans | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 235,000,000	$ 79,000,000
Loans | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	0.45%
Loans | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	5.00%
Loans | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Credit spread (as a percent)	0.76%
Loans | Price-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets		258,000,000
Loans | Price-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 120,000,000
Price, asset		31.55
Loans | Price-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		105.74
Loans | Price-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Price, asset		56.46
Loans | Yield analysis
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 214,000,000	$ 221,000,000
Loans | Yield analysis | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	2.90%	2.75%
Loans | Yield analysis | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	20.00%	20.00%
Loans | Yield analysis | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
Yield (as a percent)	11.98%	11.09%
Mortgage servicing rights | Model-based
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 92,000,000
Mortgage servicing rights | Model-based | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	3 years 6 months 11 days
Mortgage servicing rights | Model-based | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	7 years 8 months 19 days
Mortgage servicing rights | Model-based | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)	6 years 2 months 23 days
Mortgage servicing rights | Cash flow
Fair Value Inputs Assets Liabilities Quantitative Information
Total assets	$ 475,000,000	$ 1,473,000,000
Mortgage servicing rights | Cash flow | Minimum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)		3 years 6 months 11 days
Yield (as a percent)	4.20%	4.20%
Mortgage servicing rights | Cash flow | Maximum
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)		7 years 2 months 27 days
Yield (as a percent)	21.22%	20.56%
Mortgage servicing rights | Cash flow | Weighted Average
Fair Value Inputs Assets Liabilities Quantitative Information
WAL (in years)		5 years 9 months 29 days
Yield (as a percent)	12.38%	9.32%

FAIR VALUE MEASUREMENT - Ite127

FAIR VALUE MEASUREMENT - Items Measured at Fair Value on a Nonrecurring Basis (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Items Measured at Fair Value on a Nonrecurring Basis
Liabilities transferred from Level 1 to Level 2	$ 100	$ 300
Nonrecurring | Level 2
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	2,002	3,389
Other real estate owned	13	15
Loans	630	586
Total assets	2,645	3,990
Nonrecurring | Level 3
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	1,788	2,413
Other real estate owned	57	60
Loans	565	790
Total assets	2,410	3,263
Fair value | Nonrecurring
Items Measured at Fair Value on a Nonrecurring Basis
Loans held-for-sale	3,790	5,802
Other real estate owned	70	75
Loans	1,195	1,376
Total assets	$ 5,055	$ 7,253

FAIR VALUE MEASUREMENT - Val128

FAIR VALUE MEASUREMENT - Valuation Techniques and Inputs for Level 3 Nonrecurring Fair Value Measurements (Details) - Nonrecurring - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	$ (52,000,000)	$ (324,000,000)
Loans held-for-sale
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(22,000,000)	3,000,000
Other real estate owned
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(2,000,000)	(2,000,000)
Loans
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	(28,000,000)	(63,000,000)
Other Assets
Nonrecurring fair value changes included in earnings
Nonrecurring fair value measurements included in earnings	0	$ (262,000,000)
Level 3
Valuation techniques and inputs
Total assets	2,410,000,000		$ 3,263,000,000
Level 3 | Loans held-for-sale | Price-based
Valuation techniques and inputs
Total assets	1,788,000,000		2,413,000,000
Level 3 | Loans held-for-sale | Price-based | Minimum
Valuation techniques and inputs
Price	77.93		0
Level 3 | Loans held-for-sale | Price-based | Maximum
Valuation techniques and inputs
Price	100		100
Level 3 | Loans held-for-sale | Price-based | Weighted Average
Valuation techniques and inputs
Price	98.03		93.08
Level 3 | Other real estate owned, discount to price input | Price-based
Valuation techniques and inputs
Total assets	$ 57,000,000		$ 59,000,000
Level 3 | Other real estate owned, discount to price input | Price-based | Minimum
Valuation techniques and inputs
Discount to price (as a percent)	0.34%		0.34%
Level 3 | Other real estate owned, discount to price input | Price-based | Maximum
Valuation techniques and inputs
Discount to price (as a percent)	0.34%		13.00%
Level 3 | Other real estate owned, discount to price input | Price-based | Weighted Average
Valuation techniques and inputs
Discount to price (as a percent)	0.34%		3.10%
Level 3 | Other real estate owned | Price-based | Minimum
Valuation techniques and inputs
Appraised value	$ 27,054.05
Level 3 | Other real estate owned | Price-based | Maximum
Valuation techniques and inputs
Appraised value	4,514,806
Level 3 | Other real estate owned | Price-based | Weighted Average
Valuation techniques and inputs
Appraised value	2,032,098
Level 3 | Other real estate owned, price input | Price-based | Minimum
Valuation techniques and inputs
Price	62.43		$ 64.65
Level 3 | Other real estate owned, price input | Price-based | Maximum
Valuation techniques and inputs
Price	85.81		74.39
Level 3 | Other real estate owned, price input | Price-based | Weighted Average
Valuation techniques and inputs
Price	65.53		66.21
Level 3 | Loans | Price-based
Valuation techniques and inputs
Total assets	345,000,000		$ 135,000,000
Level 3 | Loans | Price-based | Minimum
Valuation techniques and inputs
Price	$ 3.20
Discount to price (as a percent)			0.25%
Appraised value			$ 25.80
Recovery rate (as a percent)	92.68%
Level 3 | Loans | Price-based | Maximum
Valuation techniques and inputs
Price	$ 100
Discount to price (as a percent)			13.00%
Appraised value			$ 26,400,000
Recovery rate (as a percent)	92.68%
Level 3 | Loans | Price-based | Weighted Average
Valuation techniques and inputs
Price	$ 23.67
Discount to price (as a percent)			8.34%
Appraised value			$ 6,462,735
Recovery rate (as a percent)	92.68%
Level 3 | Loans | Cash flow
Valuation techniques and inputs
Total assets			431,000,000
Level 3 | Loans | Cash flow | Minimum
Valuation techniques and inputs
Price			3.25
Level 3 | Loans | Cash flow | Maximum
Valuation techniques and inputs
Price			105
Level 3 | Loans | Cash flow | Weighted Average
Valuation techniques and inputs
Price			59.61
Level 3 | Loans | Recovery analysis
Valuation techniques and inputs
Total assets	$ 128,000,000		197,000,000
Level 3 | Loans | Recovery analysis | Minimum
Valuation techniques and inputs
Discount to price (as a percent)	18.67%
Forward price			2.90
Level 3 | Loans | Recovery analysis | Maximum
Valuation techniques and inputs
Discount to price (as a percent)	28.39%
Forward price			210
Level 3 | Loans | Recovery analysis | Weighted Average
Valuation techniques and inputs
Discount to price (as a percent)	23.57%
Forward price			$ 156.78

FAIR VALUE MEASUREMENT - Estima

FAIR VALUE MEASUREMENT - Estimate Fair Value of Financial Instruments Not Carried at Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Assets
Loans	$ 4,035	$ 3,486
Liabilities
Deposits	949,990	929,406
Allowance for loan losses	12,030	12,060	$ 12,712	$ 12,626
Lease finance receivables	1,800	1,900
Corporate
Assets
Loans	4,007	3,457
Carrying value
Assets
Investments	54,000	52,100
Federal funds sold and securities borrowed or purchased under agreements to resell	105,600	103,600
Loans	610,700	607,000
Other financial assets	242,300	215,200
Liabilities
Deposits	948,700	928,200
Federal funds purchased and securities loaned or sold under agreements to repurchase	107,300	108,200
Long-term debt	181,000	179,900
Other financial liabilities	110,200	115,300
Fair value
Assets
Investments	53,900	52,000
Federal funds sold and securities borrowed or purchased under agreements to resell	105,600	103,600
Loans	604,000	604,500
Other financial assets	242,800	215,900
Liabilities
Deposits	947,100	927,600
Federal funds purchased and securities loaned or sold under agreements to repurchase	107,300	108,200
Long-term debt	187,500	185,500
Other financial liabilities	110,200	115,300
Fair value | Level 1
Assets
Investments	900	800
Federal funds sold and securities borrowed or purchased under agreements to resell	0	0
Loans	0	0
Other financial assets	7,000	8,200
Liabilities
Deposits	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase	0	0
Long-term debt	0	0
Other financial liabilities	0	0
Fair value | Level 2
Assets
Investments	50,500	48,600
Federal funds sold and securities borrowed or purchased under agreements to resell	100,600	98,500
Loans	7,300	7,000
Other financial assets	173,200	153,600
Liabilities
Deposits	800,500	789,700
Federal funds purchased and securities loaned or sold under agreements to repurchase	107,200	107,800
Long-term debt	158,700	156,500
Other financial liabilities	14,900	16,200
Fair value | Level 3
Assets
Investments	2,500	2,600
Federal funds sold and securities borrowed or purchased under agreements to resell	5,000	5,100
Loans	596,700	597,500
Other financial assets	62,600	54,100
Liabilities
Deposits	146,600	137,900
Federal funds purchased and securities loaned or sold under agreements to repurchase	100	400
Long-term debt	28,800	29,000
Other financial liabilities	95,300	99,100
Fair value | Level 3 | Corporate
Fair value measurements additional disclosures
Unfunded lending commitments	$ 2,900	$ 5,200

FAIR VALUE ELECTIONS - Changes

FAIR VALUE ELECTIONS - Changes in Fair Value Gains (Losses) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Federal funds sold and securities borrowed or purchased under agreements to resell - selected portfolios
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	$ (33)	$ 28
Trading account assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	430	258
Investments
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	0	1
Corporate
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	24	24
Consumer loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	0	(1)
Loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	24	23
MSRs
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	67	(225)
Certain mortgage loans held for sale
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	37	80
Other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	0	370
Total other assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	104	225
Total assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	525	535
Interest-bearing deposits
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(14)	(50)
Federal funds purchased and securities loaned or sold under agreements to repurchase - selected portfolios
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	613	(6)
Trading account liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	26	94
Short-term borrowings
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	19	80
Long-term debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	(332)	(423)
Total liabilities
Fair Value, Balance Sheet Grouping, Financial Statement Captions.
Fair value elections, changes in fair value gains (losses)	$ 312	$ (305)

FAIR VALUE ELECTIONS - Valuatio

FAIR VALUE ELECTIONS - Valuation Adjustments, Fair Value Option for Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Fair Value Option Quantitative Disclosures
Gain (loss) on change in estimated fair value of debt liabilities due to change in company's own credit risk	$ (95)	$ 307
Balance of non-accrual loans or loans more than 90 days past due	0		$ 0
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0		0
Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Changes in fair value due to instrument-specific credit risk gain	26	$ 13
Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Aggregate fair value in excess of unpaid principal balance	532		758
Balance of non-accrual loans or loans more than 90 days past due	0		0
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	0		0
Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Aggregate fair value in excess of unpaid principal balance	0		18
Balance of non-accrual loans or loans more than 90 days past due	2		1
Aggregate unpaid principal balance in excess of fair value for non-accrual loans or loans more than 90 days past due	1		1
Certain debt host contracts across unallocated precious metals accounts
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	400		600
Certain Investments in Unallocated Precious Metals | Forward derivative contract | Purchased
Fair Value Option Quantitative Disclosures
Derivative notionals	18,400
Certain Investments in Unallocated Precious Metals | Forward derivative contract | Sold
Fair Value Option Quantitative Disclosures
Derivative notionals	15,400
Mortgage loans
Fair Value Option Quantitative Disclosures
Aggregate fair value in excess of unpaid principal balance	21		8
Carrying amount | Certain loans and other credit product | Trading assets
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	9,126		9,824
Carrying amount | Certain loans and other credit product | Loans
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	4,035		3,486
Carrying amount | Certain mortgage loans held for sale
Fair Value Option Quantitative Disclosures
Carrying amount reported on the Consolidated Balance Sheet	683		915
Fair value | Certain loans and other credit product
Fair Value Option Quantitative Disclosures
Unfunded lending commitments	$ 1,263		$ 1,828

FAIR VALUE ELECTIONS - Certain

FAIR VALUE ELECTIONS - Certain Structured and Non-Structured Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 25,900	$ 24,300
Long-term debt
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, long-term	(55)	(128)
Long-term debt | Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	27,526	26,254
Short-term borrowings
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, short-term	(9)	(61)
Short-term borrowings | Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	3,473	2,700
Interest rate linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	11,300	10,600
Foreign exchange linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	200	200
Equity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	12,000	12,300
Commodity linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	800	300
Credit linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 1,600	$ 900

GUARANTEES AND COMMITMENTS - Gu

GUARANTEES AND COMMITMENTS - Guarantees (Details)	Mar. 31, 2017USD ($)trust	Dec. 31, 2016USD ($)trust
Maximum potential amount of future payments
Expire within 1 year	$ 222,800,000,000	$ 207,400,000,000
Expire after 1 year	196,800,000,000	197,800,000,000
Total amount outstanding	419,600,000,000	405,200,000,000
Carrying value	$ 1,190,000,000	$ 1,183,000,000
Number of trusts funded by the reinsurer | trust	2	2
Fair value of securities in trusts funded by reinsurer relating to indemnification	$ 7,100,000,000	$ 7,000,000,000
Liability related to long-term care insurance indemnification	0	0
Cash collateral available to reimburse losses realized under guarantees and indemnifications	55,000,000,000	45,000,000,000
Securities and other marketable assets held as collateral	45,000,000,000	38,000,000,000
Letters of credit in favor of the Company held as collateral	6,000,000,000	5,400,000,000
Investment grade
Maximum potential amount of future payments
Total amount outstanding	120,400,000,000	118,400,000,000
Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	17,500,000,000	17,500,000,000
Not rated
Maximum potential amount of future payments
Total amount outstanding	281,700,000,000	269,300,000,000
Financial standby letters of credit
Maximum potential amount of future payments
Expire within 1 year	28,100,000,000	26,000,000,000
Expire after 1 year	66,000,000,000	67,100,000,000
Total amount outstanding	94,100,000,000	93,100,000,000
Carrying value	205,000,000	141,000,000
Financial standby letters of credit | Investment grade
Maximum potential amount of future payments
Total amount outstanding	65,900,000,000	66,800,000,000
Financial standby letters of credit | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	14,800,000,000	13,400,000,000
Financial standby letters of credit | Not rated
Maximum potential amount of future payments
Total amount outstanding	13,400,000,000	12,900,000,000
Performance guarantees
Maximum potential amount of future payments
Expire within 1 year	7,600,000,000	7,500,000,000
Expire after 1 year	3,700,000,000	3,600,000,000
Total amount outstanding	11,300,000,000	11,100,000,000
Carrying value	20,000,000	19,000,000
Performance guarantees | Investment grade
Maximum potential amount of future payments
Total amount outstanding	7,200,000,000	6,300,000,000
Performance guarantees | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	2,600,000,000	4,000,000,000
Performance guarantees | Not rated
Maximum potential amount of future payments
Total amount outstanding	1,500,000,000	800,000,000
Derivative instruments deemed to be guarantees
Maximum potential amount of future payments
Expire within 1 year	10,700,000,000	7,200,000,000
Expire after 1 year	78,100,000,000	80,000,000,000
Total amount outstanding	88,800,000,000	87,200,000,000
Carrying value	690,000,000	747,000,000
Derivative instruments deemed to be guarantees | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Derivative instruments deemed to be guarantees | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Derivative instruments deemed to be guarantees | Not rated
Maximum potential amount of future payments
Total amount outstanding	88,800,000,000	87,200,000,000
Loans sold with recourse
Maximum potential amount of future payments
Expire within 1 year	0	0
Expire after 1 year	200,000,000	200,000,000
Total amount outstanding	200,000,000	200,000,000
Carrying value	11,000,000	12,000,000
Repurchase reserve for Consumer mortgages representations and warranties	104,000,000	107,000,000
Loans sold with recourse | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Loans sold with recourse | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Loans sold with recourse | Not rated
Maximum potential amount of future payments
Total amount outstanding	200,000,000	200,000,000
Securities lending indemnifications
Maximum potential amount of future payments
Expire within 1 year	97,100,000,000	80,300,000,000
Expire after 1 year	0	0
Total amount outstanding	97,100,000,000	80,300,000,000
Carrying value	0	0
Securities lending indemnifications | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Securities lending indemnifications | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Securities lending indemnifications | Not rated
Maximum potential amount of future payments
Total amount outstanding	97,100,000,000	80,300,000,000
Credit card merchant processing
Maximum potential amount of future payments
Expire within 1 year	77,600,000,000	86,400,000,000
Expire after 1 year	0	0
Total amount outstanding	77,600,000,000	86,400,000,000
Carrying value	0	0
Credit card merchant processing | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card merchant processing | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card merchant processing | Not rated
Maximum potential amount of future payments
Total amount outstanding	77,600,000,000	86,400,000,000
Credit card arrangements with partners
Maximum potential amount of future payments
Expire within 1 year	200,000,000	0
Expire after 1 year	1,300,000,000	1,500,000,000
Total amount outstanding	1,500,000,000	1,500,000,000
Carrying value	206,000,000	206,000,000
Credit card arrangements with partners | Investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card arrangements with partners | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	0	0
Credit card arrangements with partners | Not rated
Maximum potential amount of future payments
Total amount outstanding	1,500,000,000	1,500,000,000
Custody indemnifications and other
Maximum potential amount of future payments
Expire within 1 year	1,500,000,000	0
Expire after 1 year	47,500,000,000	45,400,000,000
Total amount outstanding	49,000,000,000	45,400,000,000
Carrying value	58,000,000	58,000,000
Custody indemnifications and other | Investment grade
Maximum potential amount of future payments
Total amount outstanding	47,300,000,000	45,300,000,000
Custody indemnifications and other | Non-investment grade
Maximum potential amount of future payments
Total amount outstanding	100,000,000	100,000,000
Custody indemnifications and other | Not rated
Maximum potential amount of future payments
Total amount outstanding	1,600,000,000	0
Futures and over-the-counter derivatives clearing
Maximum potential amount of future payments
Amount of cash initial margin collected and remitted	$ 10,600,000,000	$ 9,400,000,000

GUARANTEES AND COMMITMENTS - Cr

GUARANTEES AND COMMITMENTS - Credit Commitments and Lines of Credit (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Guarantor Obligations
Credit commitments	$ 990,182	$ 968,296
Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	5,585	5,736
One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	2,981	2,838
Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	13,442	13,405
Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	10,880	10,781
Credit card lines
Guarantor Obligations
Credit commitments	673,688	664,335
Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	270,593	259,934
Other commitments and contingencies
Guarantor Obligations
Credit commitments	13,013	$ 11,267
U.S.
Guarantor Obligations
Credit commitments	778,094
U.S. | Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	795
U.S. | One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,283
U.S. | Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	11,900
U.S. | Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	9,562
U.S. | Credit card lines
Guarantor Obligations
Credit commitments	576,402
U.S. | Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	174,429
U.S. | Other commitments and contingencies
Guarantor Obligations
Credit commitments	3,723
Outside of U.S.
Guarantor Obligations
Credit commitments	212,088
Outside of U.S. | Commercial and similar letters of credit
Guarantor Obligations
Credit commitments	4,790
Outside of U.S. | One- to four-family residential mortgages
Guarantor Obligations
Credit commitments	1,698
Outside of U.S. | Revolving open-end loans secured by one- to four-family residential properties
Guarantor Obligations
Credit commitments	1,542
Outside of U.S. | Commercial real estate, construction and land development
Guarantor Obligations
Credit commitments	1,318
Outside of U.S. | Credit card lines
Guarantor Obligations
Credit commitments	97,286
Outside of U.S. | Commercial and other consumer loan commitments
Guarantor Obligations
Credit commitments	96,164
Outside of U.S. | Other commitments and contingencies
Guarantor Obligations
Credit commitments	$ 9,290

CONTINGENCIES (Details)

CONTINGENCIES (Details) $ in Billions	Mar. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
Loss contingency, portion not accrued	$ 2

CONDENSED CONSOLIDATING FINA136

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statements of Income and Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues
Dividends from subsidiaries	$ 0	$ 0
Interest revenue	14,423	14,167
Interest revenue—intercompany	0	0
Interest expense	3,566	2,940
Interest expense—intercompany	0	0
Net interest revenue	10,857	11,227
Commissions and fees	2,759	2,463
Commissions and fees—intercompany	0	0
Principal transactions	3,022	1,840
Principal transactions—intercompany	0	0
Other income	1,482	2,025
Other income—intercompany	0	0
Total non-interest revenues	7,263	6,328
Total revenues, net of interest expense	18,120	17,555
Provisions for credit losses and for benefits and claims	1,662	2,045
Operating expenses
Compensation and benefits	5,534	5,556
Compensation and benefits—intercompany	0	0
Other operating	4,943	4,967
Other operating—intercompany	0	0
Total operating expenses	10,477	10,523
Equity in undistributed income of subsidiaries	0	0
Income (loss) from continuing operations before income taxes	5,981	4,987
Provision for income taxes	1,863	1,479
Income from continuing operations	4,118	3,508
Income (loss) from discontinued operations, net of taxes	(18)	(2)
Net income before attribution of noncontrolling interests	4,100	3,506
Noncontrolling interests	10	5
Citigroup’s net income	4,090	3,501
Comprehensive income
Add: Other comprehensive income	1,464	2,733
Citigroup’s total comprehensive income	5,554	6,234
Add: Other comprehensive income attributable to noncontrolling interests	31	27
Add: Net income attributable to noncontrolling interests	10	5
Total comprehensive income	5,595	6,266
Reportable legal entities | Citigroup parent company
Revenues
Dividends from subsidiaries	3,750	2,800
Interest revenue	1	2
Interest revenue—intercompany	793	872
Interest expense	1,218	1,070
Interest expense—intercompany	90	41
Net interest revenue	(514)	(237)
Commissions and fees	0	0
Commissions and fees—intercompany	0	(2)
Principal transactions	(163)	(209)
Principal transactions—intercompany	204	258
Other income	(39)	(3,094)
Other income—intercompany	(123)	3,260
Total non-interest revenues	(121)	213
Total revenues, net of interest expense	3,115	2,776
Provisions for credit losses and for benefits and claims	0	0
Operating expenses
Compensation and benefits	(14)	8
Compensation and benefits—intercompany	31	3
Other operating	28	267
Other operating—intercompany	(59)	1
Total operating expenses	(14)	279
Equity in undistributed income of subsidiaries	587	944
Income (loss) from continuing operations before income taxes	3,716	3,441
Provision for income taxes	(374)	(60)
Income from continuing operations	4,090	3,501
Income (loss) from discontinued operations, net of taxes	0	0
Net income before attribution of noncontrolling interests	4,090	3,501
Noncontrolling interests	0	0
Citigroup’s net income	4,090	3,501
Comprehensive income
Add: Other comprehensive income	1,464	2,733
Citigroup’s total comprehensive income	5,554	6,234
Add: Other comprehensive income attributable to noncontrolling interests	0	0
Add: Net income attributable to noncontrolling interests	0	0
Total comprehensive income	5,554	6,234
Reportable legal entities | CGMHI
Revenues
Dividends from subsidiaries	0	0
Interest revenue	1,027	1,146
Interest revenue—intercompany	157	136
Interest expense	396	364
Interest expense—intercompany	426	429
Net interest revenue	362	489
Commissions and fees	1,255	960
Commissions and fees—intercompany	2	(6)
Principal transactions	1,606	(137)
Principal transactions—intercompany	(682)	748
Other income	74	76
Other income—intercompany	34	(140)
Total non-interest revenues	2,289	1,501
Total revenues, net of interest expense	2,651	1,990
Provisions for credit losses and for benefits and claims	0	0
Operating expenses
Compensation and benefits	1,262	1,289
Compensation and benefits—intercompany	0	0
Other operating	406	386
Other operating—intercompany	468	307
Total operating expenses	2,136	1,982
Equity in undistributed income of subsidiaries	0	0
Income (loss) from continuing operations before income taxes	515	8
Provision for income taxes	215	37
Income from continuing operations	300	(29)
Income (loss) from discontinued operations, net of taxes	0	0
Net income before attribution of noncontrolling interests	300	(29)
Noncontrolling interests	0	2
Citigroup’s net income	300	(31)
Comprehensive income
Add: Other comprehensive income	(20)	47
Citigroup’s total comprehensive income	280	16
Add: Other comprehensive income attributable to noncontrolling interests	0	0
Add: Net income attributable to noncontrolling interests	0	2
Total comprehensive income	280	18
Reportable legal entities | Other Citigroup subsidiaries and eliminations
Revenues
Dividends from subsidiaries	0	0
Interest revenue	13,395	13,019
Interest revenue—intercompany	(950)	(1,008)
Interest expense	1,952	1,506
Interest expense—intercompany	(516)	(470)
Net interest revenue	11,009	10,975
Commissions and fees	1,504	1,503
Commissions and fees—intercompany	(2)	8
Principal transactions	1,579	2,186
Principal transactions—intercompany	478	(1,006)
Other income	1,447	5,043
Other income—intercompany	89	(3,120)
Total non-interest revenues	5,095	4,614
Total revenues, net of interest expense	16,104	15,589
Provisions for credit losses and for benefits and claims	1,662	2,045
Operating expenses
Compensation and benefits	4,286	4,259
Compensation and benefits—intercompany	(31)	(3)
Other operating	4,509	4,314
Other operating—intercompany	(409)	(308)
Total operating expenses	8,355	8,262
Equity in undistributed income of subsidiaries	0	0
Income (loss) from continuing operations before income taxes	6,087	5,282
Provision for income taxes	2,022	1,502
Income from continuing operations	4,065	3,780
Income (loss) from discontinued operations, net of taxes	(18)	(2)
Net income before attribution of noncontrolling interests	4,047	3,778
Noncontrolling interests	10	3
Citigroup’s net income	4,037	3,775
Comprehensive income
Add: Other comprehensive income	(3,721)	(534)
Citigroup’s total comprehensive income	316	3,241
Add: Other comprehensive income attributable to noncontrolling interests	31	27
Add: Net income attributable to noncontrolling interests	10	3
Total comprehensive income	357	3,271
Consolidating adjustments
Revenues
Dividends from subsidiaries	(3,750)	(2,800)
Interest revenue	0	0
Interest revenue—intercompany	0	0
Interest expense	0	0
Interest expense—intercompany	0	0
Net interest revenue	0	0
Commissions and fees	0	0
Commissions and fees—intercompany	0	0
Principal transactions	0	0
Principal transactions—intercompany	0	0
Other income	0	0
Other income—intercompany	0	0
Total non-interest revenues	0	0
Total revenues, net of interest expense	(3,750)	(2,800)
Provisions for credit losses and for benefits and claims	0	0
Operating expenses
Compensation and benefits	0	0
Compensation and benefits—intercompany	0	0
Other operating	0	0
Other operating—intercompany	0	0
Total operating expenses	0	0
Equity in undistributed income of subsidiaries	(587)	(944)
Income (loss) from continuing operations before income taxes	(4,337)	(3,744)
Provision for income taxes	0	0
Income from continuing operations	(4,337)	(3,744)
Income (loss) from discontinued operations, net of taxes	0	0
Net income before attribution of noncontrolling interests	(4,337)	(3,744)
Noncontrolling interests	0	0
Citigroup’s net income	(4,337)	(3,744)
Comprehensive income
Add: Other comprehensive income	3,741	487
Citigroup’s total comprehensive income	(596)	(3,257)
Add: Other comprehensive income attributable to noncontrolling interests	0	0
Add: Net income attributable to noncontrolling interests	0	0
Total comprehensive income	$ (596)	$ (3,257)

CONDENSED CONSOLIDATING FINA137

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Assets
Cash	$ 22,272	$ 23,043	$ 22,240	$ 20,900
Cash and due from banks—intercompany	0	0
Federal funds sold and securities borrowed or purchased under agreements to resell (including $137,360 and $133,204 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	242,929	236,813
Federal funds sold and resale agreements—intercompany	0	0
Trading account assets	244,903	243,925
Trading account assets—intercompany	0	0
Investments	345,833	353,304
Loans, net of unearned income	628,595	624,369
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	(12,030)	(12,060)	(12,712)	$ (12,626)
Total loans, net	616,565	612,309
Advances to subsidiaries	0	0
Investments in subsidiaries	0	0
Other assets	349,133	322,683
Other assets—intercompany	0	0
Total assets	1,821,635	1,792,077
Liabilities and equity
Deposits	949,990	929,406
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $40,939 and $33,663 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	148,230	141,821
Federal funds purchased and securities loaned or sold—intercompany	0	0
Trading account liabilities	144,070	139,045
Trading account liabilities—intercompany	0	0
Short-term borrowings, at fair value	26,127	30,701
Short-term borrowings—intercompany	0	0
Long-term debt	208,530	206,178
Long-term debt—intercompany	0	0
Advances from subsidiaries	0	0
Other liabilities	115,535	118,783
Other liabilities—intercompany	0	0
Stockholders’ equity	229,153	226,143	$ 228,761
Total liabilities and equity	1,821,635	1,792,077
Other	126,627	128,008
Citigroup parent company
Liabilities and equity
Long-term debt	141,626	147,333
Citibank, N.A.
Liabilities and equity
Other	18,200	20,700
Reportable legal entities | Citigroup parent company
Assets
Cash	0	0
Cash and due from banks—intercompany	352	142
Federal funds sold and securities borrowed or purchased under agreements to resell (including $137,360 and $133,204 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	0	0
Federal funds sold and resale agreements—intercompany	0	0
Trading account assets	1	6
Trading account assets—intercompany	991	1,173
Investments	43	173
Loans, net of unearned income	0	0
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	0	0
Total loans, net	0	0
Advances to subsidiaries	143,808	143,154
Investments in subsidiaries	228,432	226,279
Other assets	23,924	23,734
Other assets—intercompany	8,229	27,845
Total assets	405,780	422,506
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $40,939 and $33,663 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	0	0
Federal funds purchased and securities loaned or sold—intercompany	0	0
Trading account liabilities	7	0
Trading account liabilities—intercompany	819	1,006
Short-term borrowings, at fair value	0	0
Short-term borrowings—intercompany	0	0
Long-term debt	141,626	147,333
Long-term debt—intercompany	0	0
Advances from subsidiaries	26,357	41,258
Other liabilities	3,346	3,466
Other liabilities—intercompany	5,493	4,323
Stockholders’ equity	228,132	225,120
Total liabilities and equity	405,780	422,506
Reportable legal entities | CGMHI
Assets
Cash	480	870
Cash and due from banks—intercompany	3,167	3,820
Federal funds sold and securities borrowed or purchased under agreements to resell (including $137,360 and $133,204 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	196,387	196,236
Federal funds sold and resale agreements—intercompany	14,742	12,270
Trading account assets	128,414	121,484
Trading account assets—intercompany	3,173	907
Investments	217	335
Loans, net of unearned income	1,269	575
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	0	0
Total loans, net	1,269	575
Advances to subsidiaries	0	0
Investments in subsidiaries	0	0
Other assets	51,968	46,095
Other assets—intercompany	58,770	38,207
Total assets	458,587	420,799
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $40,939 and $33,663 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	128,196	122,320
Federal funds purchased and securities loaned or sold—intercompany	20,807	25,417
Trading account liabilities	94,791	87,714
Trading account liabilities—intercompany	2,834	868
Short-term borrowings, at fair value	1,961	1,356
Short-term borrowings—intercompany	65,562	35,596
Long-term debt	15,017	8,128
Long-term debt—intercompany	28,781	41,287
Advances from subsidiaries	0	0
Other liabilities	66,324	57,430
Other liabilities—intercompany	1,263	7,894
Stockholders’ equity	33,051	32,789
Total liabilities and equity	458,587	420,799
Reportable legal entities | Other Citigroup subsidiaries and eliminations
Assets
Cash	21,792	22,173
Cash and due from banks—intercompany	(3,519)	(3,962)
Federal funds sold and securities borrowed or purchased under agreements to resell (including $137,360 and $133,204 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	46,542	40,577
Federal funds sold and resale agreements—intercompany	(14,742)	(12,270)
Trading account assets	116,488	122,435
Trading account assets—intercompany	(4,164)	(2,080)
Investments	345,573	352,796
Loans, net of unearned income	627,326	623,794
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	(12,030)	(12,060)
Total loans, net	615,296	611,734
Advances to subsidiaries	(143,808)	(143,154)
Investments in subsidiaries	0	0
Other assets	273,241	252,854
Other assets—intercompany	(66,999)	(66,052)
Total assets	1,185,700	1,175,051
Liabilities and equity
Deposits	949,990	929,406
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $40,939 and $33,663 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	20,034	19,501
Federal funds purchased and securities loaned or sold—intercompany	(20,807)	(25,417)
Trading account liabilities	49,272	51,331
Trading account liabilities—intercompany	(3,653)	(1,874)
Short-term borrowings, at fair value	24,166	29,345
Short-term borrowings—intercompany	(65,562)	(35,596)
Long-term debt	51,887	50,717
Long-term debt—intercompany	(28,781)	(41,287)
Advances from subsidiaries	(26,357)	(41,258)
Other liabilities	45,865	57,887
Other liabilities—intercompany	(6,756)	(12,217)
Stockholders’ equity	196,402	194,513
Total liabilities and equity	1,185,700	1,175,051
Consolidating adjustments
Assets
Cash	0	0
Cash and due from banks—intercompany	0	0
Federal funds sold and securities borrowed or purchased under agreements to resell (including $137,360 and $133,204 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	0	0
Federal funds sold and resale agreements—intercompany	0	0
Trading account assets	0	0
Trading account assets—intercompany	0	0
Investments	0	0
Loans, net of unearned income	0	0
Loans, net of unearned income—intercompany	0	0
Allowance for loan losses	0	0
Total loans, net	0	0
Advances to subsidiaries	0	0
Investments in subsidiaries	(228,432)	(226,279)
Other assets	0	0
Other assets—intercompany	0	0
Total assets	(228,432)	(226,279)
Liabilities and equity
Deposits	0	0
Deposits—intercompany	0	0
Federal funds purchased and securities loaned or sold under agreements to repurchase (including $40,939 and $33,663 as of March 31, 2017 and December 31, 2016, respectively, at fair value)	0	0
Federal funds purchased and securities loaned or sold—intercompany	0	0
Trading account liabilities	0	0
Trading account liabilities—intercompany	0	0
Short-term borrowings, at fair value	0	0
Short-term borrowings—intercompany	0	0
Long-term debt	0	0
Long-term debt—intercompany	0	0
Advances from subsidiaries	0	0
Other liabilities	0	0
Other liabilities—intercompany	0	0
Stockholders’ equity	(228,432)	(226,279)
Total liabilities and equity	(228,432)	(226,279)
Up to 30 days | Citibank, N.A.
Liabilities and equity
Placements with term of less than 30 days	$ 8,300	$ 6,800

CONDENSED CONSOLIDATING FINA138

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS - Condensed Consolidating Statement of Cash Flows (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		$ (3,006)	$ (538)
Cash flows from investing activities of continuing operations
Purchases of investments		(41,584)	(59,715)
Proceeds from sales of investments		29,456	39,268
Proceeds from maturities of investments		24,006	16,544
Change in deposits with banks		(20,322)	(23,852)
Change in loans		(7,953)	(5,057)
Proceeds from sales and securitizations of loans		3,191	1,247
Proceeds from significant disposals	[1]	2,732	265
Change in federal funds sold and resales		(6,116)	(5,418)
Changes in investments and advances—intercompany		0	0
Other investing activities		(653)	(472)
Net cash used in investing activities of continuing operations		(17,243)	(37,190)
Cash flows from financing activities of continuing operations
Dividends paid		(744)	(359)
Issuance of preferred stock		0	1,004
Treasury stock acquired		(1,858)	(1,312)
Proceeds (repayments) from issuance of long-term debt, net		(282)	2,623
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0
Change in deposits		20,584	26,704
Change in federal funds purchased and repos		6,409	10,712
Change in short-term borrowings		(4,574)	(186)
Net change in short-term borrowings and other advances—intercompany		0	0
Capital contributions from parent			0
Other financing activities		(397)	(308)
Net cash provided by financing activities of continuing operations		19,138	38,878
Effect of exchange rate changes on cash and cash equivalents		340	190
Change in cash and due from banks		(771)	1,340
Cash and due from banks at beginning of period		23,043	20,900
Cash and due from banks at end of period		22,272	22,240
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		913	688
Cash paid during the period for interest		3,250	2,694
Non-cash investing activities
Decrease in goodwill associated with significant disposals reclassified to HFS		0	(30)
Transfers to loans HFS from loans		2,800	3,200
Transfers to OREO and other repossessed assets		30	56
Reportable legal entities | Citigroup parent company
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		24,958	5,194
Cash flows from investing activities of continuing operations
Purchases of investments		0	0
Proceeds from sales of investments		116	0
Proceeds from maturities of investments		0	26
Change in deposits with banks		0	0
Change in loans		0	0
Proceeds from sales and securitizations of loans		0	0
Proceeds from significant disposals		0	0
Change in federal funds sold and resales		0	0
Changes in investments and advances—intercompany		(569)	(12,271)
Other investing activities		0	0
Net cash used in investing activities of continuing operations		(453)	(12,245)
Cash flows from financing activities of continuing operations
Dividends paid		(744)	(359)
Issuance of preferred stock			1,004
Treasury stock acquired		(1,858)	(1,312)
Proceeds (repayments) from issuance of long-term debt, net		(6,395)	2,448
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0
Change in deposits		0	0
Change in federal funds purchased and repos		0	0
Change in short-term borrowings		0	(109)
Net change in short-term borrowings and other advances—intercompany		(14,901)	5,926
Capital contributions from parent			0
Other financing activities		(397)	(308)
Net cash provided by financing activities of continuing operations		(24,295)	7,290
Effect of exchange rate changes on cash and cash equivalents		0	0
Change in cash and due from banks		210	239
Cash and due from banks at beginning of period		142	124
Cash and due from banks at end of period		352	363
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		(139)	(231)
Cash paid during the period for interest		1,153	1,036
Non-cash investing activities
Decrease in goodwill associated with significant disposals reclassified to HFS			0
Transfers to loans HFS from loans		0	0
Transfers to OREO and other repossessed assets		0	0
Reportable legal entities | CGMHI
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		(3,405)	(2,833)
Cash flows from investing activities of continuing operations
Purchases of investments		0	0
Proceeds from sales of investments		0	0
Proceeds from maturities of investments		0	0
Change in deposits with banks		6,514	(7,380)
Change in loans		0	0
Proceeds from sales and securitizations of loans		0	0
Proceeds from significant disposals		0	0
Change in federal funds sold and resales		(2,623)	(1,127)
Changes in investments and advances—intercompany		(5,007)	(6,052)
Other investing activities		0	0
Net cash used in investing activities of continuing operations		(1,116)	(14,559)
Cash flows from financing activities of continuing operations
Dividends paid		0	0
Issuance of preferred stock			0
Treasury stock acquired		0	0
Proceeds (repayments) from issuance of long-term debt, net		5,175	1,527
Proceeds (repayments) from issuance of long-term debt—intercompany, net		(12,506)	(2,692)
Change in deposits		0	0
Change in federal funds purchased and repos		1,266	12,077
Change in short-term borrowings		605	342
Net change in short-term borrowings and other advances—intercompany		8,938	3,711
Capital contributions from parent			2,500
Other financing activities		0	0
Net cash provided by financing activities of continuing operations		3,478	17,465
Effect of exchange rate changes on cash and cash equivalents		0	0
Change in cash and due from banks		(1,043)	73
Cash and due from banks at beginning of period		4,690	1,995
Cash and due from banks at end of period		3,647	2,068
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		64	20
Cash paid during the period for interest		822	637
Non-cash investing activities
Decrease in goodwill associated with significant disposals reclassified to HFS			0
Transfers to loans HFS from loans		0	0
Transfers to OREO and other repossessed assets		0	0
Reportable legal entities | Other Citigroup subsidiaries and eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		(24,559)	(2,899)
Cash flows from investing activities of continuing operations
Purchases of investments		(41,584)	(59,715)
Proceeds from sales of investments		29,340	39,268
Proceeds from maturities of investments		24,006	16,518
Change in deposits with banks		(26,836)	(16,472)
Change in loans		(7,953)	(5,057)
Proceeds from sales and securitizations of loans		3,191	1,247
Proceeds from significant disposals		2,732	265
Change in federal funds sold and resales		(3,493)	(4,291)
Changes in investments and advances—intercompany		5,576	18,323
Other investing activities		(653)	(472)
Net cash used in investing activities of continuing operations		(15,674)	(10,386)
Cash flows from financing activities of continuing operations
Dividends paid		0	0
Issuance of preferred stock			0
Treasury stock acquired		0	0
Proceeds (repayments) from issuance of long-term debt, net		938	(1,352)
Proceeds (repayments) from issuance of long-term debt—intercompany, net		12,506	2,692
Change in deposits		20,584	26,704
Change in federal funds purchased and repos		5,143	(1,365)
Change in short-term borrowings		(5,179)	(419)
Net change in short-term borrowings and other advances—intercompany		5,963	(9,637)
Capital contributions from parent			(2,500)
Other financing activities		0	0
Net cash provided by financing activities of continuing operations		39,955	14,123
Effect of exchange rate changes on cash and cash equivalents		340	190
Change in cash and due from banks		62	1,028
Cash and due from banks at beginning of period		18,211	18,781
Cash and due from banks at end of period		18,273	19,809
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		988	899
Cash paid during the period for interest		1,275	1,021
Non-cash investing activities
Decrease in goodwill associated with significant disposals reclassified to HFS			(30)
Transfers to loans HFS from loans		2,800	3,200
Transfers to OREO and other repossessed assets		30	56
Consolidating adjustments
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by (used in) operating activities of continuing operations		0	0
Cash flows from investing activities of continuing operations
Purchases of investments		0	0
Proceeds from sales of investments		0	0
Proceeds from maturities of investments		0	0
Change in deposits with banks		0	0
Change in loans		0	0
Proceeds from sales and securitizations of loans		0	0
Proceeds from significant disposals		0	0
Change in federal funds sold and resales		0	0
Changes in investments and advances—intercompany		0	0
Other investing activities		0	0
Net cash used in investing activities of continuing operations		0	0
Cash flows from financing activities of continuing operations
Dividends paid		0	0
Issuance of preferred stock			0
Treasury stock acquired		0	0
Proceeds (repayments) from issuance of long-term debt, net		0	0
Proceeds (repayments) from issuance of long-term debt—intercompany, net		0	0
Change in deposits		0	0
Change in federal funds purchased and repos		0	0
Change in short-term borrowings		0	0
Net change in short-term borrowings and other advances—intercompany		0	0
Capital contributions from parent			0
Other financing activities		0	0
Net cash provided by financing activities of continuing operations		0	0
Effect of exchange rate changes on cash and cash equivalents		0	0
Change in cash and due from banks		0	0
Cash and due from banks at beginning of period		0	0
Cash and due from banks at end of period		0	0
Supplemental disclosure of cash flow information for continuing operations
Cash paid during the period for income taxes		0	0
Cash paid during the period for interest		0	0
Non-cash investing activities
Decrease in goodwill associated with significant disposals reclassified to HFS			0
Transfers to loans HFS from loans		0	0
Transfers to OREO and other repossessed assets		$ 0	$ 0
[1]	See Note 2 to the Consolidated Financial Statements for further information on significant disposals.